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Rules 67–72 of the National Company Law Appellate Tribunal Rules, 2016: titling affidavits, the affidavit in Form NCLAT-4, attestation by an advocate or notary, illiterate or visually challenged deponents and Form NCLAT-5, identification and annexures

Every affidavit is titled "Before the National Company Law Appellate Tribunal." followed by the cause title (rule 67). It follows Form NCLAT-4 and must conform to Order XIX, rule...

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Last updated: October 2026Verified against: Government sources

Part XI of the Rules, "Affidavits", sets out how an affidavit filed before the Appellate Tribunal is titled, in what form and content, before whom it is sworn, how an illiterate or visually challenged deponent is dealt with, how an unknown deponent is identified, and how annexures are marked.

Rule 67: title of affidavits

Every affidavit is titled "Before the National Company Law Appellate Tribunal." followed by the cause title of the application or other proceeding in which it is to be used. The NCLT equivalent reads "Before the National Company Law Tribunal." For the use of affidavits with appeals and applications, see the article on interlocutory applications, where an affidavit must support every Form NCLAT-2 application.

Rule 68: form and contents of the affidavit

The affidavit as per Form NCLAT-4 shall conform to the requirements of Order XIX, rule 3 of the Civil Procedure Code, 1908. The Code of Civil Procedure, 1908 is an old instrument, quoted here as printed; check the current law before relying on the reference.

Form NCLAT-4: headings as printed

PartContent
Heading"In the National Company Law Appellate Tribunal ___ Bench"; Appeal/Petition number; appellant or applicant against respondent(s)
Title"Affidavit"
Opening"I, ___ aged ___ years, son/daughter/wife of ___ (name and occupation of the deponent) residing at (full address) do hereby swear in the name of God/solemnly affirm and state as follows"
BodyNumbered paragraphs 1, 2, 3 and so on
Knowledge statementContents of stated paragraphs are within personal knowledge; contents of other stated paragraphs are based on information received and believed true, with the source and grounds for belief stated where possible
Signature blockPlace, date, signature of the deponent, name in block letters, number of corrections on page numbers
Identification and attestation"Identified by", "Before me", "Sworn/solemnly affirmed before me on this the ___ day of ___", signature, name and designation of the attesting authority with seal
NoteA starred note says to add an endorsement in a form number "when necessary"

For a dispute resolution matter, the knowledge statement is where drafting care counts, because it splits what the deponent knows personally from what the deponent believes on information. Our dispute resolution team drafts affidavits to this pattern.

Rule 69: persons authorised to attest

Affidavits are sworn or affirmed before an Advocate or Notary, who must affix his official seal. Form NCLAT-2, the interlocutory application form, adds a note that the supporting affidavit is "sworn by the Applicant/on its behalf and attested by a Notary Public"; the rule and that note are quoted as printed.

Rule 70: illiterate and visually challenged deponents

Where an affidavit is sworn or affirmed by a person who appears to be illiterate, visually challenged or unacquainted with the language in which the affidavit is written, it shall be in Form NCLAT-5. The attestor certifies 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 attestor's presence.

Form NCLAT-5 is a short certificate headed "Certification when deponent is unacquainted with the language of the affidavit or is blind or illiterate". It states that the contents were truly and audibly read over or translated into a named language known to the deponent, that he seems to have understood them, and that he affixed his LTI, signature or mark. It ends with the signature, name and designation of the attestor with the date.

Rule 71: identification of deponent

If the deponent is not known to the attestor, the deponent's identity is testified by a person known to the attestor, who affixes his signature in token of identification. This is the "Identified by" line in Form NCLAT-4.

Rule 72: annexures to the affidavit

  1. Rule 72(1): a document accompanying an affidavit is referred to in the affidavit as "Annexure" with a number. The attestor endorses on the document that it is the document marked with that Annexure number in the affidavit.
  2. Rule 72(2): the attestor signs the endorsement and mentions his name and designation.

Checklist before attestation

StepRule
Title: "Before the National Company Law Appellate Tribunal." + cause title67
Use Form NCLAT-4 and meet Order XIX, rule 3 of the Code of Civil Procedure68
Sworn or affirmed before an Advocate or Notary with seal69
Deponent illiterate, visually challenged or unacquainted with the language: Form NCLAT-570
Unknown deponent: identifier signs71
Annexures numbered and endorsed with name and designation of the attestor72

Same as before the NCLT?

Close to NCLT rules 125 to 130. Two differences: the NCLT rule 126 refers to Order XIX, rule 3 without naming a form, while the NCLAT rule 68 names Form NCLAT-4; and the NCLT illiterate-deponent rule (128) uses Form NCLT-14, while the NCLAT rule 70 uses Form NCLAT-5. The NCLT articles are Rules 125 to 130 of the NCLT Rules and our general post on affidavits.

An example

Nandini Exports Limited files an interlocutory application for condonation of delay. Its director prepares the affidavit in Form NCLAT-4: personal-knowledge paragraphs and information-based paragraphs are separated. It is titled with the Appellate Tribunal and the cause title, sworn before a Notary who affixes the seal, and the delay explanation document is marked Annexure A-1 with the attestor's endorsement, name and designation. A second deponent, a supplier unable to read English, affirms in Form NCLAT-5, with the attestor certifying that the contents were read over and translated.

Need help drafting affidavits for an appeal?

An affidavit that is correctly titled, attested and annexed saves a round of defects at scrutiny. For drafting and filing support, speak to our dispute resolution team.

Key takeaways

  • Title: "Before the National Company Law Appellate Tribunal." followed by the cause title (rule 67).
  • Use Form NCLAT-4, meeting Order XIX, rule 3 of the Code of Civil Procedure, 1908 (rule 68).
  • Sworn or affirmed before an Advocate or Notary with official seal (rule 69).
  • Illiterate, visually challenged or unacquainted deponent: Form NCLAT-5 (rule 70).
  • Annexures numbered and endorsed with the attestor's name and designation (rule 72).

Read next

Disclaimer: Based on the National Company Law Appellate Tribunal Rules, 2016 (G.S.R. 717(E)) as amended up to the National Company Law Appellate Tribunal (Amendment) Rules, 2017 (G.S.R. 1061(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLAT 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 67

  • 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.

Which form is the affidavit in?

Form NCLAT-4 (rule 68).

Who can attest an affidavit?

An Advocate or a Notary, who affixes the official seal (rule 69).

Board minutes written on the day are evidence; minutes written a year later are a reconstruction.

— TaxClue Corporate Law Desk

Rules 67: 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 6 questions readers ask most on this topic.

Form NCLAT-4 (rule 68).

An Advocate or a Notary, who affixes the official seal (rule 69).

The affidavit is in Form NCLAT-5, and the attestor certifies that it was read, explained or translated to the deponent (rule 70).

The deponent's identity is testified by a person known to the attestor, who signs in token of identification (rule 71).

They are referred to as "Annexure" with a number, and the attestor endorses and signs, with name and designation (rule 72).

Rule 68 refers to Order XIX, rule 3 of the Civil Procedure Code, 1908 as printed. Check the current law on it before relying on the reference.