Section 10A has not been omitted; in fact, it has been newly inserted by the Companies Amendment Act 2015. This section requires companies to declare the commencement of their business. To do this, companies must submit Form 20A, providing details on subscribed shares and registered office information to the ROC.
Section 11 is omitted by Companies Amendment Act 2015. Declaration for Commencement of business is re-introduced by way of inserting a new Section 10A.
Sec 10A is added in amendment act which provides commencement of business for which required submit form 20A to gives details regarding shares are subscribed and registered office details has been informed to ROC