Witness of moa

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Jyoti Aggarwal (Querist)
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17 December 2013 Is it necessary to witness the subscriber table of MOA of a company in which all the directors and subscribers are foreign national and the same is also appaustile and notarised in that country?

I think only appostilasation is enough and we do not required to witness the table.

Please comment with supporting rules, notifications and case laws, if any.

Ajay Mishra

Ajay Mishra (Expert)
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17 December 2013 witness will also be appostalisation because it is also hand written by witness so it also be appostilsed.

Jyoti Aggarwal

Jyoti Aggarwal (Querist)
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18 December 2013 I am asking that witness is required in that case or not if appostilasation has already been done.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 Regarding whether a witness is required on the subscriber’s table of the MOA when all directors and subscribers are foreign nationals, and the MOA is apostilled and notarized abroad:

Key points:
Apostille and Notarization
Apostille certifies the authenticity of the notarization on documents for use abroad (Hague Convention). If the MOA and subscriber details are apostilled and notarized, it confirms the genuineness of the signatures and the document.

Witnessing the Subscriber’s Table
Under the Companies Act, 2013 and the Companies (Incorporation) Rules, 2014, there is no explicit requirement that the subscriber’s signatures be witnessed when the MOA is executed abroad by foreign nationals.

The key compliance is that the subscriber(s) should duly sign the MOA.

Indian MCA Requirements
The MCA requires that documents executed abroad should be notarized and apostilled (or consularized), which you have done. This is generally considered sufficient for authenticating the document for Indian registration purposes.

No Separate Witness Required
Since the MOA has been notarized and apostilled, a separate witness signature on the subscriber table is not mandatory. The apostille effectively confirms the notarization and signature.

Supporting references:
Companies Act, 2013, Section 7 and related rules specify signing and verification but do not mandate witness signatures for MOA.

MCA FAQs and Circulars on foreign documents insist on notarization + apostille but no mention of mandatory witness.

Common practice in incorporation filings with foreign subscribers is notarization + apostille without witness signatures on the MOA subscriber table.

Summary:
Apostille + notarization is sufficient for the subscriber signatures in MOA executed abroad by foreign nationals.

No separate witness signature on the subscriber table is required under Indian law or MCA guidelines.

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