As per Section 27 of Companies Act 2013, any ariation in

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Section 27 - Variation in terms of contract or objects in prospectus. 1) A company shall not, at any time, vary the terms of a contract referred to in the prospectus or objects for which the prospectus was issued, except subject to the approval of, or except subject to an authority given by the company in general meeting by way of special resolution: ·         Provided  that the details, as may be prescribed, of the notice in respect of such resolution to shareholders, shall also be published in the newspapers (one in English and one in vernacular language) in the city where the registered office of the company is situated indicating clearly the justification for such variation: ·         Provided further  that such company shall not use any amount raised by it through prospectus for buying, trading or otherwise dealing in equity shares of any other listed company