Section 20(2) in The Companies (Incorporation) Rules, 2014
(2)The application under sub-rule (1), shall be accompanied by the following documents, namely:-(a)the memorandum and articles of association of the company;(b)the declaration as given in Form No.INC.14 by an Advocate, a Chartered accountant, Cost Accountant or Company Secretary in Practice, that the memorandum and articles of association have been drawn up in conformity with the provisions of section 8 and rules made thereunder and that all the requirements of the Act and the rules made thereunder relating to registration of the company under section 8 and matters incidental or supplemental thereto have been complied with;(c)For each of the two financial years immediately preceding the date of the application, or when the company has functioned only for one financial year, for such year (i) the financial statements, (ii) the Board's reports, and (iii) the audit reports, relating to existing companies(d)a statement showing in detail the assets (with the values thereof), and the liabilities of the company, as on the date of the application or within thirty days preceding that date;(e)an estimate of the future annual income and expenditure of the company for next three years, specifying the sources of the income and the objects of the expenditure;(f)the certified copy of the resolutions passed in general/ board meetings approving registration of the company under section 8; and(g)a declaration by each of the persons making the application in Form No.INC.15.
