Section 38(5) in The Companies (Incorporation) Rules, 2014
(5)The promoter or applicant of the proposed company shall prepare Memorandum of Association (e-MoA) in FORM No. INC-33 and Articles of Association (e-AoA) in FORM No. INC-34, in accordance with rule 13.Provided that the subscribers and witness or witnesses shall affix their digital signatures to the e-MoA and e-AoA.
