Section 33 in The Companies (Incorporation) Rules, 2014
33. Alteration of articles.
(1)For effecting the conversion of a private company into a public company or vice versa, the application shall be filed in Form No.INC.27 with fee.(2)A copy of order of the competent authority approving the alteration, shall be filed with the Registrar in Form No. INC.27 with fee together with the printed copy of the altered articles within fifteen days of the receipt of the order from the Central Government.Explanation. - For the purposes of this sub-rule, the term "competent authority" means, the Central Government.
