Affidavit authentication: domestic or foreign affidavits and consular attestations receive judicial notice for winding-up proceedings. Affidavits under the Companies Act winding-up provisions may be sworn in India before a Court, Tribunal, Judge or other authorised person, and abroad before a foreign court, judge or authorised person or an Indian Consul or Vice Consul; courts and judicial officers in India must take judicial notice of the seal, stamp or signature attached to such affidavits or related documents, recognizing their authentication for winding up purposes.