The steps depend on how far the office is moving. Within the same city, town or village, a board resolution is enough, and Form INC-22 is filed within 30 days.
Moving outside the local limits but within the same state, and within the jurisdiction of the same ROC, needs a special resolution of shareholders, filed in MGT-14, followed by INC-22. Moving to the jurisdiction of another ROC in the same state needs confirmation from the Regional Director. Moving to another state needs approval of the Regional Director in Form INC-23 and an alteration of the memorandum.
Key points
- Same city: board resolution and INC-22 within 30 days
- Outside local limits, same ROC: special resolution, MGT-14 and INC-22
- Different ROC within the state: Regional Director confirmation
- Another state: INC-23 approval and change in the MOA
- Update the address on GST, PAN, bank and letterheads
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
