The Companies Act, 2013
Section 355 : Court, Tribunal or Person, etc., Before Whom Affidavit May be Sworn.
355. (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.