MCA vide Notification No. S.O. 4090(E) on Monday, 19th December, 2016, in suppression of notification no. S.O. 1539(E) dt. 10th July, 2012 and S.O. 1352(E) dt. 21st May, 2014, the Central Government delegated powers vested in it under various Sections of the Companies Act, 2013 to the Regional Director at Mumbai, Kolkata, Chennai, New Delhi, Ahmedabad, Hyderabad & Shillong w.e.f. date of publication of notification in Official Gazette. Hence, in case of alteration of memorandum of Section 8 Company in case of conversion into another kind of Company requires approval of Regional Director which was prior to this notification delegated to ROC.
The Complete list of sections can be accessed from the following link:MCA Notification_19.12.2016-Delegation of power to RD