After you receive the name approval letter from the ROC (Registrar Of Companies), then you must draft both “AoA and MoA”. Memorandum of Association contains the details of the main, ancillary/ subsidiary and other objects from the proposed company. The Articles of Association contains the details of the rules and procedures for the routine conduct of the proposed company. Articles also contain the details of the authorized share capital and the name of it’s first/permanent directors.