Affidavit — Definition, Types, Format and Legal Requirements 2026

Format and Legal Requirements explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

What Is an Affidavit?

An affidavit is a written statement of facts made voluntarily and confirmed by the oath or affirmation of the person making it (the deponent), taken before a person authorized to administer oaths (typically a Notary Public, Oath Commissioner, or Magistrate). Under the Indian Oaths Act, 1969 and the General Clauses Act, 1897: an affidavit is admissible as evidence in judicial and quasi-judicial proceedings. The affidavit replaces oral testimony — the deponent states facts in writing and swears to their truth, subject to penalties for perjury (false statement under oath). Affidavits are used extensively in: court proceedings, tribunal hearings, government applications, company filings, and property transactions.

Types of Affidavits

(a) Judicial Affidavit: Filed in court proceedings — in support of applications, petitions, appeals, and as evidence. Must comply with court-specific formatting rules. (b) Non-Judicial Affidavit: Used for non-court purposes — property transactions, name changes, passport applications, address proof, income declaration, marriage registration. (c) Affidavit-in-Evidence: Under Order 18 Rule 4 CPC (as amended): examination-in-chief of witnesses can be presented through affidavit — the witness submits their evidence as an affidavit and attends court only for cross-examination. This significantly reduces trial time. (d) Self-Affidavit / Self-Declaration: A declaration by the person about their own facts — commonly used for: address proof, income declaration, name spelling confirmation, and candidature for elections.

Specimen Affidavit — Format

AFFIDAVIT

I, , son/daughter of , aged years, , residing at , PAN: , Aadhaar: , do hereby solemnly affirm and state on oath as follows:

1. That I am the in the above matter and am competent to swear this affidavit.

2. That .

3. That .

4. That .

5. That .

6. That the contents of this affidavit are true and correct to my knowledge and belief and nothing material has been concealed therefrom.

VERIFICATION

I, , the deponent above-named, do hereby verify that the contents of paragraphs 1 to of this affidavit are true and correct to my personal knowledge, and the contents of paragraphs to are true to the best of my information and belief, and that nothing material has been concealed therefrom.

Verified at on this .

DEPONENT

Solemnly affirmed before me at on .

NOTARY PUBLIC / OATH COMMISSIONER

Who Can Administer Oath

Under the Oaths Act, 1969 and Notaries Act, 1952: (a) Notary Public — appointed under the Notaries Act, available in all cities, (b) Oath Commissioner — appointed by the High Court (available in court premises), (c) Magistrate — any Judicial Magistrate can administer oaths, (d) Court — the presiding judge/officer can administer oaths during proceedings, (e) Indian Consulate — for affidavits executed abroad (NRIs). The authorized person verifies the deponent's identity (Aadhaar/PAN/passport), administers the oath ("Do you swear that the contents of this affidavit are true?"), and endorses the affidavit with their stamp and signature.

Key Rules for Drafting Affidavits

(a) First person: Always in first person — "I state that..." not "The deponent states that..."

(b) One fact per paragraph: Each numbered paragraph should deal with one fact — facilitating easy reference in arguments.

(c) Facts not opinions: State facts — "I received Rs. 10 lakh on March 1" — not opinions — "I believe the defendant is dishonest."

(d) Source of knowledge: For facts within personal knowledge: "I personally witnessed..." For facts on information: "I am informed by and I believe it to be true."

(e) Exhibits: Attach supporting documents as exhibits — "A true copy of the agreement is annexed hereto and marked as Exhibit A."

(f) No arguments: Affidavits state facts — legal arguments go in written submissions or oral arguments.

(g) Verification — mandatory: Distinguish between personal knowledge and information/belief.

Stamp Duty

Affidavits attract nominal stamp duty — typically Rs. 10-100 depending on the state. Some states: Rs. 10 (revenue stamp affixed), others: Rs. 50-100 (e-stamp or franking). Non-judicial affidavits: stamp duty as per the state schedule for "affidavits." Judicial affidavits filed in court: court fee stamp as prescribed by the state Court Fees Act (often nil or Rs. 10).

Consequences of False Affidavit

Making a false statement in an affidavit is perjury — punishable under: (a) Section 191 IPC: Giving false evidence — imprisonment up to 7 years + fine, (b) Section 193 IPC: Punishment for false evidence — up to 7 years imprisonment, (c) Section 199 IPC: False statement in a declaration — up to 3 years imprisonment. Courts take perjury seriously — false affidavits can lead to criminal prosecution AND adverse orders in the civil case (dismissal of the case, costs, contempt). The deponent must therefore be ABSOLUTELY careful about the accuracy of every fact stated.

Affidavit in Company Law

Affidavits are extensively used in company law proceedings: (a) NCLT petitions — affidavit in support of the petition (oppression, winding up, merger), (b) ROC proceedings — affidavit of compliance in incorporation (INC-9), (c) SEBI proceedings — affidavit in SAT appeals, (d) shareholder disputes — affidavit evidence in NCLT proceedings, (e) merger/amalgamation — affidavit of solvency. Company Secretaries frequently draft and review affidavits for these proceedings.

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