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Rules 125–130 of the National Company Law Tribunal Rules, 2016: titling and drafting affidavits, who may attest them, affidavits of illiterate or visually challenged deponents in Form NCLT-14, identification of the deponent and annexures

Every affidavit is titled "Before the National Company Law Tribunal" followed by the cause title (rule 125) and conforms to Order XIX, rule 3 of the Code of Civil Procedure, 1908...

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Last updated: October 2026Verified against: Government sources

Part XVI of the Rules has six short rules on affidavits. An affidavit carries a prescribed title and the cause title, follows the Code of Civil Procedure requirements, is sworn before an advocate or notary, carries a special certificate in Form NCLT-14 where the deponent is illiterate or visually challenged, needs the deponent identified if unknown to the attester, and refers to annexures by number with an attester's endorsement.

Rule 125: title of affidavits

"Every affidavit shall be titled as 'Before the National Company Law Tribunal.' followed by the cause title of the appeal or application or other proceeding in which the affidavit is sought to be used." The cause title follows the layout in rule 20; see the article on rules 20 to 22, and the general heading in Form NCLT-4 is explained in the article on rule 34.

Rule 126: form and contents

The affidavit "shall conform to the requirements of order XIX, rule 3 of Civil Procedure Code, 1908 (5 of 1908)". The Rules name the Code as printed; check its current text when drafting. Our guide to the format and legal requirements of an affidavit sets out the general layout. If you are preparing affidavits for a contested petition, our legal dispute resolution team can help.

Rule 127: persons authorised to attest

Affidavits "shall be sworn or affirmed before an advocate or notary, who shall affix his official seal."

Rule 128: affidavits of illiterate and visually challenged persons

Where an affidavit is sworn or affirmed by a person who appears to be illiterate, visually challenged or unacquainted with the language in which it is written, the attester shall certify that the affidavit was read, explained or translated by him or in his presence to the deponent, that the deponent seemed to understand it, and that the deponent made his signature or mark in the presence of the attester, in Form NCLT-14.

Rule 129: identification of the deponent

If the deponent is not known to the attester, his identity is testified by a person known to him, and that person affixes his signature in token of it.

Rule 130: annexures to the affidavit

  • Rule 130(1). A document accompanying an affidavit is referred to in it as "Annexure" with a number, and the attester makes an endorsement on the document that it is the document marked with that Annexure number in the affidavit.
  • Rule 130(2). The attester signs the endorsement and mentions his name and designation.

Form NCLT-14: headings as printed

Form NCLT-14 (see rule 128) is headed "Before the National Company Law Tribunal" and is titled Certification when deponent is unacquainted with the language of the affidavit or is blind or illiterate. The certificate says the contents of the affidavit were truly and audibly read over or translated into a stated language known to the deponent, that the deponent seems to have understood the contents and affixed his LTI, signature or mark, and is signed by the attester with name, designation and date.

The two verification forms

Two Tribunal affidavit forms need to be told apart. Form NCLT-6, "General Affidavit Verifying Petition", is prescribed for verifying a petition under rule 34(4); Form NCLT-7, "Affidavit by way evidence", is prescribed under rule 39(3) for affidavits filed before the Tribunal. The Rules say in rule 34(4) that every petition is verified by an affidavit in Form NCLT-6, and in rule 39(3) that every affidavit to be filed is in Form NCLT-7; the two statements overlap. Read both articles: the article on rule 34 and the article on rules 39 and 40. The NCLAT's affidavit rules are in Rules 67 to 72 of the NCLAT Rules.

Affidavit steps at a glance

StepRuleWhat to do
Title125"Before the National Company Law Tribunal." and the cause title
Contents126Conform to Order XIX, rule 3 of the Code of Civil Procedure, 1908
Attestation127Before an advocate or notary with official seal
Special cases128Form NCLT-14 for illiterate, visually challenged or unacquainted deponents
Identification129A person known to the attester identifies and signs
Annexures130Referred to by number; attester endorses, signs, and writes name and designation

An example

Mrs. Lakshmi, a shareholder of Orbit Plastics Private Limited, appears to the notary not to read English. The affidavit is prepared under the heading "Before the National Company Law Tribunal." with the cause title. The notary has it read over and explained in her language, certifies this in Form NCLT-14 and takes her signature or mark in his presence. Because she is not known to him, a colleague who knows her signs to confirm her identity. The invoices she refers to are marked Annexure 1 and Annexure 2; the notary endorses each and writes his name and designation.

What a practitioner checks

  • That the title and cause title are as rule 125 prints them.
  • That the affidavit meets Order XIX, rule 3 of the Code.
  • That the attester is an advocate or notary with an official seal.
  • That Form NCLT-14 is used where the deponent cannot read the language, and the deponent is identified if unknown.
  • That every annexure is numbered and endorsed with the attester's name and designation.

Need help with affidavits for a Tribunal matter?

A defect in an affidavit can delay registration. For help preparing and attesting affidavits and annexures, speak to our legal dispute resolution team.

Key takeaways

  • The title is "Before the National Company Law Tribunal." and the cause title (rule 125).
  • The affidavit conforms to Order XIX, rule 3 of the Code of Civil Procedure, 1908 (rule 126).
  • It is sworn before an advocate or notary with an official seal (rule 127).
  • Form NCLT-14 is used for illiterate, visually challenged or unacquainted deponents (rule 128).
  • Annexures are numbered and endorsed by the attester (rule 130).

Read next

Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 125

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can attest an affidavit before the NCLT?

An advocate or notary, who affixes his official seal (rule 127).

What form is used for an illiterate deponent?

Form NCLT-14 (rule 128).

A penalty is the visible cost of a delay; the lost time and credibility are the larger part.

— TaxClue Compliance Desk

Rules 125: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

An advocate or notary, who affixes his official seal (rule 127).

Form NCLT-14 (rule 128).

A person known to the attester identifies the deponent and signs (rule 129).

By Annexure number, with the attester's endorsement, signature, name and designation (rule 130).

Order XIX, rule 3 of the Code of Civil Procedure, 1908 (rule 126).

"Before the National Company Law Tribunal." followed by the cause title (rule 125).