Launch offer — 25% off with code LAUNCH-25 See plans →
Microlesson · 5-min read

Change of Objects after Raising Money through Prospectus

# Changing Object Clause when Public Money has been Raised

When a company invites the public to subscribe through a prospectus, the public subscribes on the basis of the stated objects. The Act therefore puts a tougher procedure in place if the company wants to repurpose unutilised public money.

## When does this special procedure apply? (Section 13(8))

Both conditions must be present:

1. The company has raised money from the public through a prospectus, and

2. There is still an unutilised amount out of that money.

If either condition is missing, normal SR is enough; this stricter procedure does not bite.

## The three-layer process

### Layer 1 – Special Resolution through Postal Ballot

Not an ordinary SR in a general meeting — it must be passed by postal ballot, so every shareholder including small investors gets a direct vote.

### Layer 2 – Mandatory disclosure

The details of the resolution must be:

  • Published in two newspapers (one English + one vernacular) circulating where the registered office is situated; AND
  • Placed on the company's website, if any; AND
  • The publication/website must carry justification for the change.

### Layer 3 – Exit opportunity for dissenters

Dissenting shareholders must be given an exit by the promoters and the shareholders having control, in accordance with SEBI regulations.

> The exit option is what makes this provision teeth-having. A retail investor who put money in for Object A cannot be dragged into Object B against her will — she must be allowed to take her money and leave.

## Registration timeline (Sub-section 10)

The Registrar must register the alteration of objects and certify the registration within 30 days of filing the special resolution.

And remember the umbrella rule from sub-section (11): no alteration has effect until registered.

Worked example

### Example 1

Example: TechNova Ltd raised ₹500 crore through an IPO in 2024 to set up a semiconductor fab. By 2026, ₹200 crore is still unutilised and the board now wants to deploy that money into an EV battery business. The company must (i) pass an SR through postal ballot, (ii) publish the resolution and its justification in two newspapers and on the website, and (iii) offer exit to dissenting shareholders per SEBI norms — before the ROC will register the changed objects within 30 days.

⚠️ Common exam mistakes

  • Applying this procedure to a private placement or rights issue — it applies ONLY where money was raised from the PUBLIC through a PROSPECTUS.
  • Forgetting that the SR must be passed by POSTAL BALLOT, not in a general meeting.
  • Ignoring the SEBI-prescribed exit option for dissenting shareholders — without it the change is invalid.
  • Treating newspaper publication as optional — it is mandatory in both English and the regional vernacular.
Bare-Act text Section 13(8)–(11) · The Companies Act, 2013 · click to expand
Section 13(8): A company, which has raised money from public through prospectus and still has any unutilised amount out of the money so raised, shall not change its objects for which it raised the money through prospectus unless a special resolution is passed by the company and— (i) the details, as may be prescribed, in respect of such resolution shall also be published in the newspapers (one in English and one in vernacular language)... and shall also be placed on the website of the company, if any, indicating therein the justification for such change; (ii) the dissenting shareholders shall be given an opportunity to exit by the promoters and shareholders having control in accordance with regulations to be specified by the Securities and Exchange Board.
Now that you've read this — what's next?
Move from understanding → mastery in 3 clicks. Each option below picks up from this lesson's topic.
Start 15-min diagnostic