(B) The Indian National Army was first formed in 1942 in Singapore under Rash Behari Bose, Mohan Singh, by Indian Prisoners of Wars of the British-Indian Army captured by Japan in the Malayan campaign.The advanced headquarters of the Indian National Army was moved to Rangoon in anticipation of success. The INA’s own strategy was to avoid set-piece battles, for which it lacked armament as well as manpower.