The Commencement of Business (INC 20A) is a mandatory declaration filed by companies in India under the Companies Act 2013. Newly incorporated companies must file Form INC 20A within 180 days from the date of incorporation. This form serves as a declaration that the company’s shareholders have paid the subscribed share capital and the company has a registered office address. Filing INC 20A is crucial for obtaining a Certificate of Commencement of Business, allowing the company to start business operations legally. Non-compliance can lead to penalties and the company being marked as inactive by the Registrar of Companies.