तीन महले Three-Column Amendment Sheet

Changing your company’s name, address, capital or objectives? OCR wants the amendment set out in three columns: what the clause says now, what it will say, and why. Fill it in here and print it.

It is not a tax document. तीन महले means “three-storeyed”, as in three columns. It is widely written “TIN Mahale” and glossed as a tax clearance, which it is not. It is required by Section 25(c) of the कम्पनी निर्देशिका 2072. One useful exception: if the general meeting repeals the whole memorandum or articles and adopts a new one, the proviso to Section 25 means you need no three-column sheet at all.

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When OCR asks for a तीन महले

Any time you amend the memorandum or articles and file it at the Office of the Company Registrar. In practice that means a name change, an address change where the MOA names the old address, a capital increase, or a change of objectives.

What goes in each column

  • साविक व्यवस्था: the clause exactly as it reads in the document already on file. Quote it; do not paraphrase.
  • संशोधित व्यवस्था: the clause as you want it to read after the amendment.
  • कारण: why. A single sentence is normal.

Directive §25 asks for this alongside the special resolution (or the decision taken under a consensus agreement) and two copies of the amended MOA and AOA.

Two things that hold the filing up

  • Arrears. A company behind on its annual filings must bring them up to date and pay the Section 81 fine as part of the alteration. See the penalty calculator.
  • Unconsolidated documents. Directive §95(nya) lets the Office refuse to record anything else from a company that has amended its MOA or AOA twice or more and not consolidated them in the system.

This generator lays the sheet out and fills your company details. It does not check your wording against the filed document. That part is on you, and it is the part OCR actually reads.

तीन महले भनेको के हो? The three-column amendment sheet, explained

तीन महले means “three-storeyed”, i.e. three columns. It is the sheet the Office of the Company Registrar wants whenever you amend your प्रबन्ध पत्र or नियमावली: the existing provision, the new provision, and a remarks column, set side by side so the Office can see exactly what changed without reading the whole document again.

It is not a tax clearance. The name is widely written “TIN Mahale” and glossed as something to do with a tax identification number. That is a misreading of तीन as TIN. The document has nothing to do with tax; it belongs to company amendment filings.

Why we built this. Consultants charge NPR 300–500 to type this one page, and the layout matters: the Office expects the clause reference inline in both columns, in the column order क्र.सं. / साविक व्यवस्था / हालको व्यवस्था / कैफियत. We matched the generator to documents we have actually filed, so the sheet comes out the way the counter expects it.

When you need one

The sheet goes to the Office with the special resolution that approved the change and a board or general meeting minute.

Frequently asked questions

तीन महले भनेको के हो?

तीन महले is the three-column amendment sheet filed with the Office of the Company Registrar when a company amends its प्रबन्ध पत्र or नियमावली. The three columns show the existing provision, the new provision and remarks, so the Office can see precisely what changed.

Is तीन महले the same as a tax clearance certificate?

No. The name is often written "TIN Mahale" and mistaken for something tax related, but तीन simply means three, as in three columns. It is a company amendment document and has nothing to do with the Inland Revenue Department.

When do I need a three-column amendment sheet?

Whenever you amend the MOA or AOA: changing the company name, moving the registered office, increasing capital, or altering the objectives. It is filed together with the special resolution and the meeting minute.

Want us to file this for you?

An MOA that OCR rejects costs you weeks. We draft, check and file the whole set (MOA, AOA and the registration application) and handle PAN/VAT and the bank account after.

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