The Memorandum of Association (MOA) of a company can be altered under Section 13 of the Companies Act, 2013. The steps to alter the MOA are as follows:

1. Convene a Board Meeting: A board meeting of the company must be called to approve the proposed alteration to the MOA. The proposed alteration must be approved by a majority of the directors present at the meeting.

2. Shareholder Approval: The shareholders of the company must approve the alteration to the MOA by passing a special resolution in a general meeting. The notice of the general meeting must mention the proposed alteration to the MOA.

3. File with ROC: Once the special resolution has been passed by the shareholders, the company must file Form MGT-14 with the Registrar of Companies (ROC) within 30 days of passing the special resolution.

4. Obtain approval from ROC: The ROC will examine the Form MGT-14 and the altered MOA and may require additional information or clarification. If the ROC is satisfied with the proposed alteration, it will approve the alteration and issue a certificate of incorporation with the altered MOA.

5. Update MOA and Share Certificate: After the alteration is approved by the ROC, the company must update its MOA and share certificate to reflect the change.

It is important to note that any alteration to the MOA must be made in compliance with the provisions of the Companies Act, 2013 and the rules and regulations made thereunder.