Regulation 14 — Witness in case of physical submission of a document

(1) In case of electronic
submission of documents for incorporation of a company, a witness is not required in terms of Section
3 of Electronic Transactions Ordinance, 2002.
(2) In case of physical submission of documents for incorporation of a company, the same
shall be witnessed by a Pakistani National having valid CNIC:
Provided that where a document is required to be attested by a notary public or an oath
commissioner or class I magistrate, the same shall be witnessed in accordance with the relevant law.