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You are here: Home / Memorandum of association / MOA Main Object Clause for Information Technology Companies

MOA Main Object Clause for Information Technology Companies

Updated on January 3, 2026 I By CA Bigyan Kumar Mishra




When applying for company registration in India, drafting a clear and legally compliant Main Object Clause in the Memorandum of Association (MOA) is essential. For information technology companies, software development firms, and IT-enabled service providers, the object clause must precisely define the company’s principal business activities while allowing future scalability.

Below are professionally drafted MOA main object clause samples for IT companies, written in proper article form, which can be used for new company incorporation or alteration of an existing MOA.

Sample 1: Main Object Clause for IT Services and Technology Consulting Company

  • To carry on the business of providing information technology services, consultancy, and solutions, including commercial, statistical, financial, accountancy, management, educational, engineering, data processing, communication, and other technological services to individuals, corporates, institutions, government or non-government bodies in India or abroad.
  • To carry on the business as importers, exporters, buyers, sellers, lessors, dealers, and distributors of all kinds of electronic components, computer hardware, peripherals, and technological equipment required for the attainment of the above objects.

Sample 2: Main Object Clause for Software Development and IT-Enabled Services Company

  • To carry on the business of analyzing, designing, developing, programming, coding, testing, debugging, maintaining, converting, porting, implementing, and outsourcing software applications for computers, microprocessor-based devices, electronic and electromechanical equipment, and other digital systems, whether in India or elsewhere.
  • To purchase, acquire, develop, enhance, customize, improve, supply, distribute, import, export, trade, license, and otherwise deal in software products of all kinds.
  • To carry on the business of data collection, compilation, digitization, processing, analysis, testing, database management, CAD/CAM services, animation, and multimedia services for any person, company, authority, or government body.
  • To provide professional consultancy services including system analysis, system design, implementation, re-engineering, process redesign, management consultancy, and turnkey project execution in technology-driven business areas.

Sample 3: Main Object Clause for Software Products, Training, and Consulting Company

  • To carry on the business of software development, production, sub-contracting, systems engineering, maintenance, and related technology services.
  • To carry on the business of management consulting, information management, advisory services, and supply, installation, and maintenance of associated hardware and software products.
  • To establish, operate, and conduct training centers, institutions, courses, and educational programs relating to software development, information technology, and computer applications.
  • To establish and operate data processing centers, call centers, and information service units for rendering services to clients in India and abroad.

Sample 4: Main Object Clause for IT-Enabled, Web-Based, and Digital Services Company

  • To design, develop, establish, operate, manage, and provide IT-enabled services, web-enabled services, value-added services, internet-based services, electronic commerce solutions, website designing and hosting, data storage, transmission, and digital communication services using present or future technologies.
  • To undertake online marketing, advertising, promotion, e-commerce activities, and digital distribution of services through websites, online platforms, and other electronic communication media.

Sample 5: Main Object Clause for Comprehensive IT, Hardware, and Software Company

  • To advise, provide consultancy, develop, and implement computer software, hardware systems, data processing, information systems, and data communication solutions for clients in India or abroad.
  • To design, develop, manufacture, assemble, buy, sell, import, export, lease, install, service, and otherwise deal in computers, networking equipment, telecommunication devices, electronic components, peripherals, and related machinery.
  • To undertake software development, research, innovation, maintenance, marketing, import, export, and services for e-commerce, digital platforms, internet-based applications, and technology-driven business solutions.

Important Tips for Drafting MOA Main Object Clause for IT Companies

Drafting the Main Object Clause of the Memorandum of Association for an IT company requires careful legal and strategic planning. A well-structured object clause not only ensures smooth company registration in India but also supports future business expansion without frequent amendments.

The following tips highlight key considerations to help you draft a compliant, scalable, and ROC-friendly MOA main object clause for information technology and software companies.

Keep the Main Object Broad but Business-Focused

While drafting the MOA main object clause for an IT or software company, ensure the language is broad enough to cover future expansion (such as cloud services, AI, SaaS, or digital platforms) but still clearly reflects the company’s principal line of business.

Overly narrow objects often lead to unnecessary MOA alterations later.

Always Use Formal “To Carry On the Business of…” Language

ROC and MCA reviewers expect traditional legal phrasing.

Starting each clause with “To carry on the business of…” or “To design, develop, and provide…” helps maintain consistency, clarity, and acceptance during company registration.

Separate Main Objects from Incidental or Ancillary Activities

Only core revenue-generating activities should appear in the Main Object Clause.

Activities such as training, trading of hardware, or consultancy should be included only when they are directly linked to the principal IT business to avoid objections or misclassification.

Avoid Regulatory-Specific Activities Unless Licensed

Do not include activities that require separate statutory approvals (such as telecom operations, payment systems, or financial services) unless the company intends to obtain the necessary licenses.

Including restricted activities in the MOA can delay incorporation or trigger ROC resubmissions.

Review for Scalability and Future Compliance

Before finalizing the Memorandum of Association, review the object clause from a 3–5 year business perspective.

A well-drafted MOA main object clause for an IT company should support future growth, foreign clients, exports, and technology upgrades without requiring frequent amendments.

Conclusion

The Main Object Clause of the Memorandum of Association defines the legal scope of business for any company. Carefully drafting the MOA main object clause for an information technology company helps avoid future compliance issues and supports business expansion without frequent MOA amendments.

These MOA object clause samples for IT and software companies can be customized to suit startups, private limited companies, OPCs, and technology-driven enterprises during company incorporation in India.

Categories: Memorandum of association

About the Author

CA. Bigyan Kumar Mishra is a fellow member of the Institute of Chartered Accountants of India.He writes about personal finance, income tax, goods and services tax (GST), stock market, company law and other topics on finance. Follow him on facebook or instagram or twitter.

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