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<h1>Rule 13: Signing Memorandum & Articles of Association Requires Witness Verification; Special Rules for Corporate and Foreign Subscribers.</h1> The Companies (Incorporation) Rules, 2014, Rule 13 outlines the procedure for signing the Memorandum and Articles of Association. Each subscriber must sign in the presence of a witness, who verifies their identity. Illiterate subscribers use a thumb impression, authenticated by a writer. Corporate subscribers require a director, officer, or employee authorized by the board to sign. Foreign subscribers must have their signatures notarized, with additional steps depending on their country of residence. Indian-origin or Overseas Citizens of India are exempt from the business visa requirement when incorporating a company in India.