Companies Act, 1956
Sec 558 - Court or person before whom affidavit may be sworn.
(1) Any affidavit required to be sworn under the provisions, or for the purposes, of this Part may be sworn
(a) in India, before any Court, Judge or person lawfully authorized to take and receive affidavits ; and
(b) in any other country, either before any Court, Judge or person lawfully authorized to take and receive affidavits in that country or before an Indian Consul or Vice-Consul.
(2) All Courts, 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, Judge, person, Consul or Vice-Consul, attached, appended or subscribed to any such affidavit or to any other document to be used for the purposes of this part.