https://www.taxtmi.com/circulars?id=1780 Execution requires signing, sealing and delivery as the formal completion of a deed; attestation means a witness signs after seeing the executant execute or after receiving personal acknowledgment. A party to the instrument cannot serve as attesting witness. Administrative requirement: bonds and guarantees must be properly signed and attested, with executants and witnesses being distinct persons to prevent disputes over surety liability. en-us Fri, 09 Feb 2007 00:00:00 +0530 Thu, 26 Feb 2009 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1780 Execution requires signing, sealing and delivery as the formal completion of a deed; attestation means a witness signs after seeing the executant execute or after receiving personal acknowledgment. A party to the instrument cannot serve as attesting witness. Administrative requirement: bonds and guarantees must be properly signed and attested, with executants and witnesses being distinct persons to prevent disputes over surety liability. Circulars Customs Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1780