When and under whose leadership was the Indian National Army (I.N.A.) officially organized for the first time?

The Indian National Army (INA) was first officially conceptualized and organized in September 1942 under Captain Mohan Singh in Singapore, utilizing Indian prisoners-of-war captured by Japan during the Malayan campaign. Later, in 1943, Netaji Subhas Chandra Bose took over leadership and revitalized it as the Azad Hind Fauj.