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    <title>Tribunal or person before whom affidavit may be sworn.</title>
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    <description>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.</description>
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