An affidavit is a written statement that is sworn to be true and made under oath or affirmation. It is a legal document that is used to attest to the truth of facts, events, or conditions. Affidavits are commonly used as evidence in legal proceedings, such as bankruptcy cases, divorce proceedings, and family and civil litigation matters. 

Here are some key points about affidavits: 

• Use: Affidavits are often used in legal proceedings when live sworn testimony is not possible. 

• Who makes it: An affidavit is made by an affiant or deponent. 

• Who administers the oath: An authorized person, such as a notary public or commissioner of oaths, administers the oath. 

• Who witnesses it: A taker of oaths, such as a notary public or commissioner of oaths, witnesses the authenticity of the affiant's signature. 

• Penalty: Affidavits are made under oath on penalty of perjury. 

• Purpose: Affidavits are used to provide a formal means of attesting to the truth of facts, events, or conditions. 

The word affidavit comes from Medieval Latin and means "he has declared under oath". 

Stamp duty is a tax imposed on the sale of property/property ownership by the state government. It is payable under Section 3 of the Indian Stamp Act, 1899

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