Netaji and INA : from Ranjan Borra article

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For the INA the importance of the Imphal campaign was that it was the only major battle in which it would participate with the object of achieving freedom for India. As Salto and Hayashida writes:
The Imphal Operation was the final offensive of the East Asia War, mounted by three Burma-based Japanese divisions, and one INA division. The campaign lasted from 15 March to 9 July 1944. The operation has often been compared to the operation Wacht am Rhein or the Battle of the Bulge, which was the final all-out drive launched by Germany towards Ardennes on the Western Front, from December 1944 to January 1945. Both operations al most succeeded and both are termed "gambles" by historians today. If the German push towards Ardennes was Wacht am Rhein, the Japanese-Indian thrust against Imphal might be called "Wacht am Chindwin" although the official Japanese code-name for the action was most prosaic: Operation "U".[33]
River Chindwin lay across the Indo-Burmese border, and its crossing from the east by an army would signal an invasion of India.
Execution orders for Operation U became operative on 7 January 1944, coinciding with completion of the shifting of the Provisional Government headquarters in Rangoon. In the evening of the same day, Lt. General Masakazy Kawabe, commanding the overall Burma headquarters, held a welcome party in honor of Netaji and his staff officers. Netaji spoke, and concluded his speech with these words. "My only prayer to the Almighty at this moment is that we may be given the earliest opportunity to pay for our freedom with our own blood.',34 One INA Division, named after Netaji as Sublias Regiment, was readied for action at the front with the Japanese. Toye writes.
... He spent the whole days... with the Subhas Regiment, reviewing, watching it at exercises and on parade, talking to its officers, exerting his magic on it in a way that he had not attempted before. These were his comrades, the men by whose means he would uphold the rights and honour of India. Everything depended on their achievement in battle; they must absorb all his feelings of confidence, feel the whole of his personal force. On 3 February he bade them farewell: "Blood is calling for blood. Arise! We have no time to lose. Take up your arms. There in front of you is the road. our pioneers have built. We shall march along that road. We shall carve our way through enemy's ranks, or, if God wills, we shall die a martyr's death. And in our last sleep we shall kiss the road which will bring our Army to Delhi. The road to Delhi is the road to Freedom. On to Delhi!"