Company audit balance sheet

Fresh infusion of promoters capital.
It's quite logical.

Any preliminary expenses incurred during the incorporation of the company that you have to write off in the coming years , same you have to show on the Deffered Asset , Asset side , Preliminary expenses not written off . ( check IND AS)
In addition to above ,Show Share capital on liability side and Bank account on the Asset side of the Balance sheet .

Dear All,
there was no bank account or transaction done in FY 20-21.
BANK ACCOUNT or first transaction was done in FY 21-22.

Ho, Sorry I thought transactions took place in 20-21.

As per companies act 2013,  all compliance i,e oping of Bank account , issue of shares , first AGM  must  be done within the stipulated  period  form  the date of   Incorporation  of the Company .

It can't be zero , A company can't be formed without minimum paidup share capital

A company can be formed with minimum share capital.

With zero capital , company formation going into lapses

Same is I explaining , you have to do all compliance , like Minimum Share capital , Bank account immediately after Incorporation of the company , within stipulated time period , you can not keep it Zero till the year end .