The correct answer is: D. A special resolution and with approval of the central government.
A company can change its name by passing a special resolution and with the approval of the central government. A special resolution is a resolution passed by a majority of not less than three-fourths of the members present and voting, either in person or by proxy, at a general meeting of the company. The central government’s approval is required to change the name of a company because it is a matter of public interest. The central government may approve the change of name if it is satisfied that the proposed name is not objectionable and that it is not likely to deceive the public.
Option A is incorrect because an ordinary resolution is not enough to change the name of a company. A special resolution is required.
Option B is incorrect because a special resolution is not enough to change the name of a company. The central government’s approval is also required.
Option C is incorrect because the central government’s approval is required to change the name of a company, even if the name change is approved by the company’s shareholders.