Does reduction of share capital amount to alteration of capital clause in the MOA?

Details :
The capital clause in the MOA consists of particulars such as the authorized share capital of a company, the face value of share, the class of shares, number of shares and the subscribers to such shares.

Reduction of share capital amounts to alteration of paid up/called up share capital of a company. Such particulars do not form part of the capital clause of the MOA.

So how does this type of reduction alter the MOA?

And if not, then Sec 61 of Companies Act, 2013 states that cancellation of unsubscribed capital of a company amounts to alteration of MOA. Again, such particulars of subscribed/paid up/called up/issued capital do not form part of the capital clause of MoA, so how does it really amount to altering the MOA?

Correct me if I’m wrong in my approach here.

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