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<h1>Declaration of commencement of business: directors must file Form INC-20A verified by specified professionals and attach regulator approvals.</h1> Directors must submit a declaration at commencement of business using Form INC-20A, filed as required by the Companies (Registration Offices and Fees) Rules, with the form's contents verified by a practising Company Secretary, Chartered Accountant, or Cost Accountant; companies pursuing objects subject to sectoral regulator oversight must obtain and attach the required regulator registration or approval to the declaration.