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Rule 120 of the Trade Marks Rules, 2017: Form of Affidavits

Affidavits required by the Act and Rules, unless the Second Schedule provides otherwise, must be headed in the matter, drawn in the first person, and divided into consecutively...

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October 1, 2026
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Last updated: October 2026Verified against: Government sources

Evidence in opposition, rectification and several other Registry proceedings is given by affidavit. Rule 120 says how such an affidavit must look: its heading, paragraphs, description of the deponent, joint affidavits, who may take it in India and abroad, how the officer authenticates it, alterations, and stamping.

Why it matters

Opposition evidence is by affidavit under the rules on evidence in opposition (rules 45 to 48), and affidavits also support requests such as those in rules 83 and 106. A defective affidavit can be returned or discounted. Our trademark opposition team prepares affidavits that follow rule 120 from the start. The Act's section on evidence is explained in Sections 129–130.

Rule 120 does not name the section it implements; the Act's provisions on evidence before the Registrar are the nearest. See also our practical post on trademark opposition: how to file and defend.

Rule 120(1): heading, person, paragraphs, description

The text: "The Affidavits required by the Act and the rules to be filed at the Trade Marks Registry or furnished to the Registrar, unless otherwise provided in the Second Schedule, shall be headed in the matter or matters to which they relate, shall be drawn up in the first person, and shall be divided into paragraphs consecutively numbered; and each paragraph shall, as far as practicable, be confined to one subject. Every affidavit shall state the description and the true place of abode of the person making the same and shall bear the name and address of the person filing it and shall state on whose behalf it is filed."

RequirementWhat it means
HeadingHeaded "in the matter or matters to which they relate", for example the application number and mark in the opposition
PersonDrawn up in the first person ("I state ...")
ParagraphsDivided into consecutively numbered paragraphs
One subjectEach paragraph, "as far as practicable", confined to one subject
DeponentStates the description and true place of abode of the person making it
FilerBears the name and address of the person filing it
On whose behalfStates on whose behalf it is filed
Exception"unless otherwise provided in the Second Schedule"

The exception refers to the Second Schedule, which holds the prescribed forms. If a form itself prescribes a different arrangement, the form prevails.

Rule 120(2): joint affidavits

"Where two or more persons join in an affidavit, each of them shall depose separately to such facts which are within his personal knowledge and those facts shall be stated in separate paragraphs." So a joint affidavit is not a way to pool knowledge: each person deposes to what he personally knows, in separate paragraphs.

Rule 120(3): who may take an affidavit

PlaceAuthority named in rule 120(3)
In India"before any court or before any officer empowered such to administer oaths or to take affidavits or before the Registrar or before the Notary Public"
Outside India"before a diplomatic or consular officer, within the meaning of the Diplomatic and Consular Officers (Oaths and Fee) Act, 1948 (41 of 1948), of such country or place or before a notary public or before a Judge or Magistrate, of the country or place"

Note that in India the Registrar is himself one of the authorities. For overseas deponents the options are diplomatic or consular officers, a notary public, or a Judge or Magistrate of that country or place. The rule does not describe legalisation or apostille requirements; the text is silent on those.

Drafting note: sub-rule (3) is printed as a heading ("Affidavits – (a) In India, before...") rather than a full sentence; its meaning is plain.

Rule 120(4): the certificate of the person taking the affidavit

"The person before whom an affidavit is taken shall state the date on which and the place where the same is taken and shall affix his seal, if any, or the seal of the office to which he is attached thereto and sign his name and description at the end thereof."

The checklist for the officer is: date, place, seal (his own, or of his office), and signature with description at the end. A missing date or place on the jurat is an easy defect to avoid.

Rule 120(5): alterations

"Alterations and interlineations shall, before an affidavit is sworn or affirmed, be authenticated by the initials of the person before whom the affidavit is taken." Make corrections before swearing, and have the officer initial each one. Alterations made after swearing are not covered by the rule.

Rule 120(6): stamping

"Every affidavit filed before the Registrar in connection with any of the proceedings under the Act or the rules shall be duly stamped under the law for the time being in force." The rule names no amount; the stamp law in force and the practice of the place of execution decide that. Compare rule 117, which provides that stamps on affidavits follow the event in costs.

An invented example: Sadhana Textiles files an opposition. Its affidavit is headed with the opposition number and the opposed mark, is drawn in the first person by its director, has twenty-two numbered paragraphs each on one point, states the director's description and place of abode, names Sadhana's address as the filer's address and says it is filed on behalf of the opponent. It is sworn before a Notary Public in India, who writes the date and place, affixes the seal and signs. A correction to paragraph 9 is initialled by the notary before swearing. The affidavit is on stamped paper.

Rule 120 at a glance

Sub-ruleSubjectKey requirement
(1)Form and contentHeaded, first person, numbered paragraphs, one subject each, deponent's description and abode, filer's name and address, on whose behalf
(2)Joint affidavitsEach deposes separately to his own knowledge, in separate paragraphs
(3)Who takes itListed authorities in India and abroad
(4)Officer's partDate, place, seal, signature and description
(5)AlterationsInitialled before swearing
(6)StampingDuly stamped under the law in force

The rule states no fee and no time limit; the time for filing an affidavit comes from the rule that requires it.

Need help with affidavit evidence?

Poorly drawn affidavits are one of the commonest reasons evidence is challenged. TaxClue's trademark opposition practice can draft the affidavit, check the jurat and stamping, and file it within the time the opposition rules allow.

Key takeaways

  • Affidavits must be headed in the matter, in the first person, in consecutively numbered paragraphs, with the deponent's description and true place of abode and the filer's name and address (rule 120(1)).
  • In a joint affidavit each person deposes separately to his own knowledge (rule 120(2)).
  • Take the affidavit before an authority named in rule 120(3); the officer states date, place, seal and signature (rule 120(4)).
  • Initial alterations before swearing (rule 120(5)) and use duly stamped paper (rule 120(6)).
  • This text is the Rules as notified on 6 March 2017; check later amendments.

Read next

Disclaimer: Based on the Trade Marks Rules, 2017 as notified on 6 March 2017, as consulted on 1 October 2026. Later amendment rules, forms and fees should be checked in their current form. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rule 120

  • 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.

Can an affidavit be in the third person?

No. Rule 120(1) says it "shall be drawn up in the first person".

Can two people sign one affidavit?

Yes, but each deposes separately to facts within his personal knowledge, in separate paragraphs (rule 120(2)).

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Rule 120: 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.

People also ask

Questions, answered

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

No. Rule 120(1) says it "shall be drawn up in the first person".

Yes, but each deposes separately to facts within his personal knowledge, in separate paragraphs (rule 120(2)).

Any court, any officer empowered to administer oaths or take affidavits, the Registrar, or a Notary Public (rule 120(3)(a)).

Before a diplomatic or consular officer, a notary public, or a Judge or Magistrate of that country or place (rule 120(3)(b)).

Before the affidavit is sworn or affirmed, by the person before whom it is taken (rule 120(5)).

Yes. Every affidavit filed before the Registrar must be duly stamped under the law for the time being in force (rule 120(6)).