Note: Section 11 has been removed from the Companies Act 2013 with the new Companies (Amendment) Act, 2015. Due to this amendment, commencement of business certificate will not be required with effect from 29th May 2015 and INC21 for this purpose is not required to be filed with ROC. Here is the earlier provision which required filing of INC-21 which is not required … [Read more...] about Why to File declaration prior to commencement of business – Form INC21