The correct option is D all of the above.
Declaration in Form No. INC-8 by Professionals as per Rule-14 of Companies (Incorporation) Rules, 2014, is a declaration in the prescribed form by an advocate, a CA, CMA or CS in practice who is engaged in the formation of the company, and by a person named in the articles as a director, manager or secretary of the company, that all the requirements of this Act and the rules made there under in respect of registration and matters precedent or incidental thereto have been complied with