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Affidavit — Definition, Types, Format and Legal Requirements 2026

Complete guide to affidavits. Definition, types, format, sworn vs affirmed, verification, Oaths Act, stamp duty, notarization, specimen format.

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Last updated: October 2026Verified against: Government sources

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.

Disclaimer: This article is for informational purposes only and does not constitute legal or professional advice. While every effort has been made to ensure accuracy based on the latest laws and amendments, readers should consult a qualified professional before acting on any information provided. For expert assistance, contact us.

Quick recapKey facts & short answers

Key Facts About Affidavit — Definition

  • 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 Affidavit — Definition end to end for you.

What is the difference between sworn and affirmed affidavit?

SWORN (on oath): the deponent takes a religious oath — 'I swear by Almighty God that the contents are true.' Used when the deponent has no objection to taking a religious oath. AFFIRMED (solemn affirmation): the deponent makes a solemn declaration — 'I solemnly affirm that the contents are true.' Used when the deponent objects to taking a religious oath (on grounds of conscience or religion) or when the authorized person does not administer religious oaths. Both have EQUAL legal validity — there is no difference in evidentiary value. The choice is the deponent's — no one can be compelled to take a religious oath.

What is the penalty for filing a false affidavit?

PERJURY under the Indian Penal Code: (1) Section 191 — giving FALSE EVIDENCE: imprisonment up to 7 years + fine, (2) Section 193 — punishment for false evidence in judicial proceedings: up to 7 years, (3) Section 199 — false statement in a declaration (non-judicial affidavit): up to 3 years. Additionally: (a) the court may DISMISS the case of the party who filed the false affidavit, (b) the court may impose COSTS on the party, (c) the court may initiate CONTEMPT proceedings, (d) the false affidavit loses ALL evidentiary value. Perjury is a SERIOUS criminal offence — the deponent must be absolutely accurate about every fact stated.

Stamp and register what the law requires; an unstamped document is a weak witness.

— TaxClue Legal Desk

Affidavit — Definition: 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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Short, direct answers to the 7 questions readers ask most on this topic.

Affidavit — Definition is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.

Business owners, startups, professionals, and taxpayers dealing with Affidavit — Definition should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.

Typical documents include PAN, identity and address proof, business registration proof, and any category-specific forms. The exact checklist depends on your situation — TaxClue experts can prepare the correct set for Affidavit — Definition and help you avoid rejections.

The process generally involves preparing documents, filing the correct form on the relevant government portal, paying applicable fees, and tracking status until approval. Following the right sequence for Affidavit — Definition helps avoid delays and penalties.

Yes. Late or non-compliance related to Affidavit — Definition can attract penalties, interest or late fees, and some filings have strict due dates. Staying on schedule protects you from avoidable costs — TaxClue sends timely reminders.

In most cases yes, Affidavit — Definition can be handled online through the official government portal. TaxClue can complete the end-to-end process for you digitally, so you don't have to visit any office.

TaxClue's CA, CS and legal experts handle Affidavit — Definition end to end — eligibility check, documentation, filing, and follow-up. Refer to Income Tax Department for official rules, and contact TaxClue for hands-on, affordable assistance.