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of <h1>Omission of Rule 24: No More Director Declaration Required for Business Start Using Form INC.21 Since May 2015.</h1> Rule 24 of the Companies (Incorporation) Rules, 2014, which required a director to file a declaration at the commencement of business using Form No. INC.21, has been omitted as of May 29, 2015. Previously, the form needed verification by a Company Secretary, Chartered Accountant, or Cost Accountant. Additionally, companies requiring registration from sectoral regulators like the Reserve Bank of India or the Securities and Exchange Board of India had to obtain approval from these regulators.
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