Declaration by subscribers and first directors requires certifications on convictions, fraud, FEMA approval and truth of registration documents. Form INC-9 requires each subscriber or first director to provide DIN/PAN and digital signature and to declare they have not been convicted of offences related to company promotion, formation or management in the preceding five years, have not been found guilty of fraud, misfeasance or breach of duty in the preceding five years, and that all documents filed with the Registrar for registration are true and complete; where applicable, the declarant must confirm FEMA (Non-debt Instruments) approval status.