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MOA defines objectives powers and constraints of the organization as a whole AOA describe powers duties rights and liabalities of individuals associated with the organization like members of the Board of Directors.
Object of registering a Memorandum of Association or MOA The MOA of a company contains the object for which the company is formed It identifies the scope of its operations and determines the boundaries it cannot cross It is a public document according to Section 399 of the Companies Act 2013.