Who signs Form INC-9?
Each subscriber to the memorandum, and each person named as a first director, signs Form INC-9. The form is the declaration required by section 7(1)(c). It is given with the application to incorporate the company.
Who signs it?
The subscribers sign. The first directors named in the articles sign. A later director, appointed after incorporation, does not sign this form. The company does not sign one copy on behalf of the group. The incorporation itself is filed in SPICe+, as the private limited company page describes.
What does the declaration say?
The person declares that he or she is not convicted of any offence in connection with the promotion, formation, or management of any company. The person also declares that he or she has not been found guilty of any fraud or misfeasance, or of any breach of duty to any company under the Act or any previous company law, during the preceding five years. The person declares that the documents filed with the Registrar for registration are correct, complete, and true to the best of his or her knowledge and belief. The declaration is not a statement that the person has never been convicted of any offence of any kind.
When does SPICe+ generate it?
The incorporation application generates Form INC-9 when the subscribers and first directors together are not more than twenty, and each of them has a director identification number or a permanent account number. The generated declaration is signed by those persons. Rule 15 is what requires the form. The portal step does not remove the declaration.
When is a separate copy attached?
A separate declaration is attached when the subscribers and first directors are more than twenty. It is also attached when any of them has neither a director identification number nor a permanent account number. Those persons still make the declaration. Skipping the attachment does not satisfy section 7(1)(c).
Frequently asked questions
Four questions cover a later filing, one signature, the scope of the declaration, and a missing PAN.
Is INC-9 a separate filing after incorporation?
No. It is part of the incorporation application. It is not an annual form, and it is not filed again when a later director is appointed.
Does one subscriber sign for everyone?
No. Section 7(1)(c) requires the declaration from each subscriber to the memorandum and from each person named as a first director.
Is the declaration a promise of no conviction under any law?
No. It covers an offence in connection with the promotion, formation, or management of a company, and a finding of fraud, misfeasance, or breach of duty to a company in the preceding five years. It also says the papers filed for registration are correct.
Does a person without a PAN skip the form?
No. That person still makes the declaration. SPICe+ does not auto-generate the form for the group when a subscriber or first director has neither a DIN nor a PAN. The declaration is then attached.
Sources
Section 7(1)(c) of the Companies Act, 2013 requires the declaration. Rule 15 of the Companies (Incorporation) Rules, 2014 places it in Form INC-9.