Rule 14 Declaration by professionals
- Chapter
- III · Incorporation of a Company
- Text as on
- 14 August 2026
14. Declaration by professionals.-
For the purposes of clause (b) of sub-section (1) of section 7, the declaration by an advocate, a Chartered Accountant, Cost Accountant or Company Secretary in practice shall be in FormDefined in rule 2(c): Form or e Form means a form in the electronic form or non electronic form as specified under the Act or Rules made there under and notified by the Central Government under the Act No. INC.8.
Explanation (i) "chartered accountant" means a chartered accountant as defined in clause (b) of sub section 1 of section 2 of the Chartered Accountants ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), 1949 (ii) "Cost Accountant" means a cost accountant as defined in clause (b) of subsection (1) of section 2 of the Cost and Works Accountants ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), 1959 and (iii) "company secretary" means a "company secretary" or "secretary" means as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), 1980.