Section 40(1) in The Companies (Incorporation) Rules, 2014
(1)The application for approval of concerned Regional Director under sub-section (41) of section 2 , shall be filed in e-Form No.RD-1along with the fee as provided in the Companies (Registration Offices and Fees) Rules, 2014 and shall be accompanied by the following documents, namely: -(a)grounds and reasons for the application;(b)a copy of the minutes of the board meeting at which the resolution authorising such change was passed, giving details of the number of votes cast in favour and or against the resolution;(c)Power of Attorney or Memorandum of Appearance, as the case may be;(d)details of any previous application made within last five years for change in financial year and outcome thereof along with copy of order.
