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<h1>Subscribers and first directors must submit Form INC-9 declaration under Rule 15 of Companies (Incorporation) Rules, 2014.</h1> Rule 15 of the Companies (Incorporation) Rules, 2014, mandates that each subscriber to the memorandum and each of the first directors named in the articles must submit a declaration in Form No. INC-9. This requirement is in accordance with clause (c) of sub-section (1) of section 7 of the Companies Law. Previously, this rule required an affidavit instead of a declaration, as amended by Notification G.S.R. 708(E) on July 27, 2018.