When the Articles of Association does not authorise the change in the capital, then in order to alter the capital of a company:

Table 'A' should be adopted
Articles should be altered
Permission of the Registrar of Companies should be obtained
Permission of the company Law Board should be obtained

The correct answer is: B. Articles should be altered.

The Articles of Association are the rules that govern a company. They are a contract between the company and its shareholders. The Articles of Association can be altered by a special resolution of the shareholders. A special resolution is a resolution that is passed by a majority of at least 75% of the votes cast.

If the

Articles of Association do not authorise the change in the capital, then the Articles must be altered. This can be done by passing a special resolution of the shareholders. The Articles can be altered by a special resolution even if the Articles do not specifically provide for this.

The other options are incorrect. Table ‘A’ is a model set of Articles of Association that is provided by the Companies Act. It is not necessary to adopt Table ‘A’ in order to alter the capital of a company. Permission of the Registrar of Companies is not required to alter the capital of a company. Permission of the company Law Board is not required to alter the capital of a company.

Here is a brief explanation of each option:

  • Option A: Table ‘A’ should be adopted. Table ‘A’ is a model set of Articles of Association that is provided by the Companies Act. It is not necessary to adopt Table ‘A’ in order to alter the capital of a company.
  • Option B: Articles should be altered. The Articles of Association are the rules that govern a company. They are a contract between the company and its shareholders. The Articles of Association can be altered by a special resolution of the shareholders. A special resolution is a resolution that is passed by a majority of at least 75% of the votes cast.
  • Option C: Permission of the Registrar of Companies should be obtained. Permission of the Registrar of Companies is not required to alter the capital of a company.
  • Option D: Permission of the company Law Board should be obtained. Permission of the company Law Board is not required to alter the capital of a company.