Signing of memorandum and articles: witness attestation, illiterate subscriber procedure, corporate authorisation and foreign notarisation rules clarified. The memorandum and articles of association must be signed by each subscriber with name, address, description and occupation in the presence of a witness who attests and verifies identity; typewritten particulars are permitted if signed. Illiterate subscribers may use thumb impressions with the writer inserting name and share number and endorsing that the contents were read and explained. Corporate or LLP subscribers must have an authorised director/officer or partner sign under a board or partner resolution; the authorised signatory cannot also be a subscriber. Foreign subscribers must follow specified notarisation, apostille or consular authentication routes; foreign nationals in India require a valid Business Visa except persons of Indian origin or Overseas Citizens of India.