Next due
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 4 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 8 days 15 OCTPF & ESI · Contributions · Sep 2026in 12 days 20 OCTGSTR-3B · Summary return · Sep 2026in 17 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 27 days 31 OCTITR filing · Audit cases · AY 2026-27in 28 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 57 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 73 days
All due dates

Sections 26-27 of the Arbitration and Conciliation Act, 1996: expert appointed by the tribunal and court assistance in taking evidence

Unless otherwise agreed, the tribunal may appoint one or more experts to report on specific issues and require a party to give the expert information or access. If a party asks or...

Published
Updated
Reading time
8 min
Views
4
Questions
6 answered
  • Expert Reviewed
  • High Complexity
  • In-Depth Guide
Topic
Arbitration
Published
October 2, 2026
Last updated
Oct 3, 2026
Reading time
8 min
0:00
Last updated: October 2026Applies to: FY 2026-27 (AY 2027-28)Verified against: Government sources

Section 26 lets the tribunal appoint experts to report on specific issues. Section 27 lets the tribunal, or a party with its approval, ask the Court for help in taking evidence, for example to compel a witness or the production of documents.

Two different tools

An expert helps the tribunal to understand a technical subject, such as the quality of goods, an engineering defect or an accounting calculation. Court assistance deals with the situation where the tribunal has no power of its own to compel a person to appear or to produce a document. Both sections fall within the conduct of proceedings and follow the hearings and default rules; see sections 24 and 25. Section 5 allows a court to act only where Part I provides, and section 27 is such a provision; see sections 5 and 6.

We read both sections from the India Code consolidated text, where they are the last two sections of Chapter V of Part I, "Conduct of arbitral proceedings". Neither section carries a footnote of amendment, and both are printed in full in the body of the text. The wording is quoted below exactly as that text prints it, including section 27(3), under which the Court may "execute the request by ordering that the evidence be provided directly to the arbitral tribunal". If you need an expert or evidence from a reluctant witness, legal dispute resolution support can help you plan the application.

Section 26: expert appointed by the tribunal

Sub-section (1)

"Unless otherwise agreed by the parties, the arbitral tribunal may":

  • (a) appoint one or more experts to report to it on specific issues to be determined by the tribunal; and
  • (b) require a party to give the expert any relevant information or to produce, or provide access to, any relevant documents, goods or other property for his inspection.

The expert reports to the tribunal, on issues that the tribunal determines. The parties may agree that the tribunal has no such power.

Sub-section (2): the expert at a hearing

"Unless otherwise agreed by the parties, if a party so requests or if the arbitral tribunal considers it necessary, the expert shall, after delivery of his written or oral report, participate in an oral hearing where the parties have the opportunity to put questions to him and to present expert witnesses in order to testify on the points at issue."

So a party that disagrees with the report can ask for the expert to be questioned and can bring its own expert witnesses.

Sub-section (3): access to the expert's materials

"Unless otherwise agreed by the parties, the expert shall, on the request of a party, make available to that party for examination all documents, goods or other property in the possession of the expert with which he was provided in order to prepare his report." A party can therefore check what the expert worked from. This works together with section 24(3), under which an expert report on which the tribunal may rely is communicated to the parties.

Section 27: court assistance

Sub-section (1): who may apply

"The arbitral tribunal, or a party with the approval of the arbitral tribunal, may apply to the Court for assistance in taking evidence." A party cannot go alone. It needs the tribunal's approval. "Court" has the meaning in section 2(1)(e); see section 2. The proviso to section 2(2) says that, subject to an agreement to the contrary, section 27 also applies to international commercial arbitration even if the place of arbitration is outside India.

Sub-section (2): what the application must specify

ItemContent
(a)The names and addresses of the parties and the arbitrators
(b)The general nature of the claim and the relief sought
(c)The evidence to be obtained, in particular (i) the name and address of any person to be heard as witness or expert witness and a statement of the subject-matter of the testimony required, and (ii) the description of any document to be produced or property to be inspected

Sub-section (3): what the Court may do

"The Court may, within its competence and according to its rules on taking evidence, execute the request by ordering that the evidence be provided directly to the arbitral tribunal." Two limits are built in: the Court acts "within its competence" and "according to its rules on taking evidence". The way it executes the request is by an order, and the evidence goes directly to the tribunal, not to the Court's own file for decision.

Sub-section (4): processes

The Court may, while making an order under sub-section (3), issue the same processes to witnesses as it may issue in suits tried before it.

Sub-section (5): penalties

Persons failing to attend in accordance with such process, or making any other default, or refusing to give their evidence, or guilty of any contempt to the arbitral tribunal during the conduct of arbitral proceedings, shall be subject to the like disadvantages, penalties and punishments by order of the Court on the representation of the arbitral tribunal as they would incur for the like offences in suits tried before the Court. The penalties are therefore the court's own penalties for such conduct in a suit. The text consulted does not list them, and we list none.

Sub-section (6): "Processes"

"Processes" includes summonses and commissions for the examination of witnesses and summonses to produce documents.

Putting them side by side

PointSection 26Section 27
Who actsThe tribunalThe Court, on application
PurposeSpecialist report on specific issuesTaking evidence: witnesses, documents, inspection
Who asksTribunal appoints; a party may request the expert's attendanceTribunal, or a party with the tribunal's approval
Can parties exclude it?Yes: "unless otherwise agreed"Sub-section (1) has no such opening words
OutputReport to the tribunalEvidence provided directly to the tribunal

A worked example

Fernandes Marine and Bhandari Shipping dispute the condition of a vessel's engine. The tribunal appoints a marine engineer under section 26(1)(a) to report on the cause of the engine failure and requires Bhandari to give the engineer access to the engine room and logbooks under (b). Fernandes asks that the engineer attend a hearing to be questioned, and under sub-section (2) he does so. Separately, a former port official who holds relevant records will not attend voluntarily. With the tribunal's approval, Fernandes applies to the Court under section 27(1), setting out what sub-section (2) requires. The Court may issue a summons as in a suit, and if the official then defies it, the tribunal may represent the matter to the Court under sub-section (5).

Practical steps

  • Agree or propose an expert early, and decide whether the parties will accept the tribunal's choice.
  • Ask for the expert's materials under section 26(3).
  • Seek the tribunal's approval first before any section 27 application.
  • Prepare the application to include the three items in section 27(2).
  • Do not expect the tribunal to compel witnesses itself; the text consulted gives the compulsion route through the Court.
  • Treat appeals as a separate subject. Which orders can be appealed is set out in section 37; see our article on section 37 and appealable orders.

Need help with an expert or evidence application?

A technical dispute may turn on the expert, and a missing witness can stall a hearing. Our legal dispute resolution team can help you frame the issues for an expert, prepare a section 27 application and keep the tribunal's approval on record.

Key takeaways

  • The tribunal may appoint experts and require parties to give them information and access, unless otherwise agreed.
  • The expert attends an oral hearing on request or if the tribunal thinks it necessary; parties may question the expert and bring expert witnesses.
  • Under section 27, only the tribunal, or a party with its approval, may apply to the Court for assistance in taking evidence.
  • The Court may issue the same processes to witnesses as in suits and apply the like penalties, on the tribunal's representation.
  • Under section 27(3) the Court executes the request by ordering that the evidence be provided directly to the tribunal.

Read next

Disclaimer: Based on the India Code consolidated text of the Arbitration and Conciliation Act, 1996, whose footnotes show amendments up to Act 3 of 2021 and a latest date of 12 October 2023, as consulted on 2 October 2026. Rules, regulations and notifications under the Act, later amendments and the commencement of the Mediation Act, 2023 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 Sections 26-27

  • 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 appoint an expert?

The arbitral tribunal, unless the parties have agreed otherwise.

Can I question the tribunal's expert?

Yes. If a party requests, or the tribunal considers it necessary, the expert takes part in an oral hearing after the report where the parties can put questions.

When in doubt, read the provision itself rather than a summary of it — including this one.

— TaxClue Compliance Desk

Sections 26-27: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
12,982 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

The arbitral tribunal, unless the parties have agreed otherwise.

Yes. If a party requests, or the tribunal considers it necessary, the expert takes part in an oral hearing after the report where the parties can put questions.

Only with the approval of the arbitral tribunal. The tribunal itself may also apply.

The names and addresses of the parties and arbitrators, the nature of the claim and relief sought, and the evidence to be obtained.

The witness is subject to the like disadvantages, penalties and punishments as in a suit, by order of the Court on the tribunal's representation.

Summonses, commissions for the examination of witnesses and summonses to produce documents.