About the subscriber sheet
All persons who subscribe to the Memorandum of Association at the time of incorporation are called subscribers. The subscriber sheet captures the details of these founding shareholders — their names, addresses, number of shares subscribed, and their signatures.
In the SPICe+ process, the subscriber sheet is embedded within the e-MOA (INC-33). Each subscriber must sign the document using their Class-3 DSC. The subscriber sheet is a legally binding document establishing the initial shareholding structure of the company.