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of <h1>Section 355: Where winding up affidavits can be sworn in India and abroad, and recognition of official seals</h1> Section 355 of the Companies Act, 2013 specifies where affidavits required in connection with winding up may be sworn. In India, such affidavits may be sworn before any court, tribunal, judge, or person legally authorised to administer affidavits. Outside India, they may be sworn before any court, judge, or authorised person in that country, or before an Indian diplomatic or consular officer. All tribunals, judges, justices, commissioners, and persons acting judicially in India must take judicial notice of the seal, stamp, or signature of these authorities on affidavits or related documents used for winding up purposes.
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