It is well known from Helioseismology that the Sun exhibits oscillations on a global scale, most of which are non-radial in nature. These oscillations help us to get a clear picture of the internal structure of the Sun as has been demonstrated by the theoretical and observational (such as GONG) studies. In this study we formulate the linearised equations of motion for non-radial oscillations by perturbing the MHD equilibrium solution for an axisymmetric incompressible fluid. The fluid motion and the magnetic field are expressed as scalars U, V, P and T, respectively. In deriving the exact solution for the equilibrium state, we neglect the contribution due to meridional circulation. The perturbed quantities U*, V*, P*, r* are written in terms of orthogonal polynomials. A special case of the above formulation and its stability is discussed.