All India Bar Examination (AIBE) 4-IV Previous Year Question Papers with Answers

The correct option is C: Association Clause.

The association clause is the clause in the memorandum of association that states the names, addresses, and occupations of the subscribers to the memorandum, who are also the first members of the company. The association clause cannot be amended because it is a historical record of the formation of the company and does not affect its present or future operations. The association clause is also known as the subscription clause or the declaration clause.

The other clauses in the memorandum of association can be amended, subject to the provisions of the Companies Act, 2013 and the approval of the shareholders and the registrar of companies. The process and conditions for altering the name clause, the registered office clause, the object clause, the liability clause, and the capital clause are given in Section 13 to Section 17 of the Act.