Section 7 Companies Act 2013 deals with INCORPORATION OF COMPANY. Once registered, the company comes into existence:

1. Section 7 Companies Act 2013 prescribes the procedure for incorporation — filing of forms, MoA, AoA, declarations, etc. with the Registrar of Companies. 2. Section 7(2): 'The Registrar on the basis of documents and information filed under sub-section (1), shall register all the documents and information referred to in that sub-section in the register and issue a certificate of incorporation in the prescribed form to the effect that the proposed company is incorporated under this Act.' 3. Section 9 confirms that from the date of incorporation in the certificate, the company is a body corporate by the name contained in the MoA. 4. The 'certificate of commencement of business' under Section 10A (re-introduced 2019) is a SEPARATE requirement for companies having share capital — a delay does not affect existence as a body corporate. 5. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 7(2); read with Section 9_