Section 10(1)

section 10(1) of Income tax or GST

of Companies Act...

Section 10 is Effect of Memorandum and Articles

Sub-section [1] of Section 10 is
Subject to the provisions of this Act, the memorandum and articles shall, when registered, bind the company and the members thereof to the same extent as if they respectively had been signed by the company and by each member, and contained covenants on its and his part to observe all the provisions of the memorandum and of the articles.

Simple meaning of this provision is-

The MOA & AOA, on its registration with ROC, shall bind the Company as well as member who subscribed to MOA/AOA during Incorporation of Company.

section 10(1) of Income tax or GST

 

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