law: Companies Act, 2013 
  355.
  
    Court,
  
  tribunal or person, etc., before whom affidavit may be sworn.
  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.