Explanation:

The Indian National Army (INA) was initially formed in 1942 by Captain Mohan Singh, an officer of the British Indian Army, with the support of the Japanese in Southeast Asia. It comprised Indian prisoners of war captured by the Japanese. While Netaji Subhash Chandra Bose later revitalized and led the INA with great distinction from 1943, giving it its iconic status, the initial formation in 1942 was under Mohan Singh. Options C and D, Shah Nawaz Khan and P. K. Sahgal, were prominent officers in the INA under Bose's leadership, but they were not its founders.