Securities And Exchange Board Of India - Subsection
Section 25(9)(d) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
(d)a certificate from a statutory auditor, before opening of the issue, certifying that promoters' contribution has been received in accordance with these regulations, accompanying therewith the names and addresses of the promoters who have contributed to the promoters' contribution and the amount paid and credited to the issuer's bank account by each of them towards such contribution;