Section 4 of the comanies act2013 deals with memorandom of association (moa). Moa defines the boundary line of a company. It contains all the important details of the companyfor eg. Name, address, objectives etc. Every company has to file at the time of incorporation, its moa to registrar of companies (roc). And any change or alteration in memorandum of association shall be intimated to roc.
A company can not go beyond the contents of moa and if it do so every officer and director responsible shall be held criminally liable for this.