1. Any affidavit required to be sworn under the provisions, or for the purposes, of this Chapter may be sworn—
a. in India before any court, tribunal, judge or person lawfully authorised to take and receive affidavits; and
b. in any other country before any court, judge or person lawfully authorised to take and receive affidavits in that country or before an Indian diplomatic or consular officer.
2. All tribunals, judges, Justices, commissioners and persons acting judicially in India shall take judicial notice of the seal, stamp or signature, as the case may be, of any such court, tribunal, judge, person, diplomatic or consular officer, attached, appended or subscribed to any such affidavit or to any other document to be used for the purposes of this Chapter.
Legal Commentary & Landmark Judgments: Section 355
Section 355 of the Companies Act, 2013 designates the competent judicial, diplomatic, and administrative authorities before whom affidavits used in winding-up proceedings may be sworn, establishing mandatory judicial notice of foreign and domestic official seals and signatures.
In cross-border winding up or creditor claims originating outside India, ensure affidavits sworn overseas are either authenticated by the Indian Embassy or Consulate or bear an apostille certificate under the Hague Apostille Convention. Failure to comply with Section 355 invites threshold rejection of pleadings for defect of form and improper oath administration.