A company is being incorporated under the Companies Act,

Solution

Section 7 of the Companies Act, 2013 deals with "Incorporation of company". The section provides that after the Registrar registers all documents and information filed under sub-section (1), the Registrar "shall issue a certificate of incorporation in such form as may be prescribed to the effect that the proposed company is incorporated under this Act." The Certificate of Incorporation is the birth certificate of a company. Sub-section (3) further states: "On and from the date mentioned in the certificate of incorporation issued under sub-section (2), the Registrar shall allot to the company a corporate identity number, which shall be a distinct identity for the company." Section 8 addresses conversion of company from one type to another, Section 9 addresses status of company, and Section 11 addresses commencement of business, but Section 7 specifically prescribes the Certificate of Incorporation and CIN allotment.