Q.Under the Companies Act, 2013, the document that is treated as conclusive evidence that a company has been validly registered is the:

Registration is not legally complete until the Registrar formally certifies it — that certificate is what the law treats as final proof.

Option (c), the Certificate of Incorporation, is correct. It is issued by the Registrar of Companies under Section 7 of the Companies Act, 2013 once every requirement relating to registration has been satisfied, and the law treats it as conclusive evidence of valid registration — outsiders dealing with the company are not required to investigate whether every internal formality was properly followed. Option (a), the Memorandum of Association, is only one of the documents filed for registration, not proof that registration has actually been completed. Option (b), the Prospectus, belongs to the later Capital Subscription stage and has nothing to do with proving incorporation. Option (d), the Articles of Association, governs the company's internal management and, like the Memorandum, is a document filed for registration rather than evidence that registration has occurred.

Students sometimes pick the Memorandum of Association, mixing up a document FILED for registration with the certificate that PROVES registration has happened.