The correct answer is A. change of registered office from one State to another.
A special resolution is a resolution passed by a majority of at least 75% of the votes cast at a general meeting of the company. It is required for certain important decisions, such as a change in the company’s constitution, a merger or takeover,
or the sale of all or substantially all of the company’s assets.A change of registered office is not one of the decisions that require a special resolution. This is because the registered office is simply the company’s official address, and it does not have any impact on the company’s operations or its legal status.
The other options are all decisions that do require a special resolution. A change in the company’s name can affect the company’s identity and reputation, and it can also make it more difficult for creditors to find the company. A reduction of share capital can affect the rights of shareholders, and it can also make it more difficult for the company to raise capital in the future. The issue of shares at a discount can dilute the value of existing shares, and it
can also make it more difficult for the company to raise capital in the future.