Section 19(6) in The Recovery Of Debts Due To Banks And Financial Institutions Act, 1993
(6)Where the defendant claims to set-off against the applicants demand any ascertained sum of money legally recoverable by him from such applicant, the defendant may, at the first hearing of the application, but not afterwards unless permitted by the Tribunal, present a written statement containing the particulars of the debt sought to be set-off [the debt sought to be set-off along with original documents and other evidence relied on in support of claim of set-off in relation to any ascertained sum of money, against the applicant] [Inserted by Act No. 44 of 2016.].