Section 10A clarification

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Can a company commence business and then file declaration in form Inc-20 later within 180 days? please ans me.
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a declaration is filed by a director within a period of 180 days of incorporation of a company in e form INC 20/INC 20A to verify with RoC that every subscriber to MoA has paid the value of shares agreed to be taken by him on the day of declaration.
Thank you. then there is no problem if any sales income come to bank account before reciept of share capital and director files declaration within 180 days after receipt of share capital??

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