Chapter IX - Of Noting and Protest
Section 104A
Section 104A: Timely noting followed by formal protest
Section 104A permits a formal protest to be completed later where noting for protest was done within the required time or before the relevant proceeding.
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Need advice on Section 104A?
This article is for general information. Refer to the Negotiable Instruments Act, 1881 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
For the purposes of this Act, where a bill or note is required to be protested within a specified time or before some further proceeding is taken it is sufficient that the bill has been noted for protest before the expiration of the specified time or the taking of the proceeding; and, the formal protest may be extended at any time thereafter as of the date of the noting.
Key rule and applicability
Where the Act requires protest within a specified time or before a further proceeding, timely noting for protest is sufficient under this section. The formal protest may then be extended later as of the date of that noting. The distinction allows the initial notarial record and the completed formal protest to have different completion dates.
Limits and related provisions
The provision does not extend the deadline for noting or permit an invented earlier noting date. A holder must establish that the noting occurred before the specified time expired or the further proceeding was taken. Other requirements concerning the underlying dishonour and the formal protest's contents remain relevant.
Hypothetical business example
Hypothetical: A bill is noted for protest before the applicable deadline, but the formal certificate is completed later. The holder retains the timely noting record and relies on Section 104A for the later formal protest as of that noting date, rather than claiming a late first record was timely.
Practical decision flow
Identify the applicable protest deadline or proceeding that must be preceded by protest.
Ensure and document noting for protest before that deadline or proceeding.
Complete the formal protest using the genuine noting date and preserve both the noting record and certificate.
Practical checklist
Do
- Identify the applicable protest deadline or proceeding that must be preceded by protest.
- Ensure and document noting for protest before that deadline or proceeding.
- Complete the formal protest using the genuine noting date and preserve both the noting record and certificate.
Avoid
- The provision does not extend the deadline for noting or permit an invented earlier noting date. A holder must establish that the noting occurred before the specified time expired or the further proceeding was taken. Other requirements concerning the underlying dishonour and the formal protest's contents remain relevant.
Glossary
- Noting for protest
- The timely initial record on which the later formal protest may be based.
- Extended protest
- The formal protest completed later as of the date of the qualifying noting.
Frequently asked questions
Can noting itself be done after the required deadline?
Not under this relief. The section requires noting before the time expires or the further proceeding is taken.
Must the completed certificate have the same preparation date?
It may be completed later as of the date of the timely noting, with that history accurately recorded.
Does the section remove the protest contents checklist?
No. The formal protest still needs the applicable statutory contents.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026