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Partnership Act
S NoName
1PREAMBLE
2SHORT TITLE EXTENT AND COMMENCEMENT.
3DEFINITIONS.
4APPLICATION OF PROVISIONS OF ACT IX OF 1872.
5DEFINITION OF \"PARTNERSHIP\", \"PARTNER\", \"FIRM\" AND \"FIRM-NAME\".
6PARTNERSHIP NOT CREATED BY STATUS.
7MODE OF DETERMINING EXISTENCE OF PARTNERSHIP.
8PARTNERSHIP-AT-WILL.
9PARTICULAR PARTNERSHIP.
10GENERAL DUTIES OF PARTNERS.
11DUTY TO INDEMNIFY FOR LOSS CAUSED BY FRAUD.
12DETERMINATION OF RIGHTS AND DUTIES OF PARTNERS BY CONTRACT BETWEEN THE PARTNERS.
13THE CONDUCT OF THE BUSINESS.
14MUTUAL RIGHT AND LIABILITIES.
15THE PROPERTY OF THE FIRM.
16APPLICATION OF THE PROPERTY OF THE FIRM.
17PERSONAL PROFITS EARNED BY PARTNERS.
18RIGHTS AND DUTIES OF PARTNERS AFTER A CHANGE IN THE FIRM.
19PARTNER TO BE AGENT OF THE FIRM.
20IMPLIED AUTHORITY OF PARTNER AS AGENT OF THE FIRM.
21EXTENSION AND RESTRICTION OF PARTNERS IMPLIED AUTHORITY.
22PARTNERS AUTHORITY IN AN EMERGENCY.
23MODE OF DOING ACT TO BIND FIRM.
24EFFECT OF ADMISSION BY A PARTNER.
25EFFECT OF NOTICE TO ACTING PARTNER.
26LIABILITY OF A PARTNER FOR ACTS OF THE FIRM.
27LIABILITY OF THE FIRM FOR WRONGFUL ACTS OF A PARTNER.
28LIABILITY OF FIRM FOR MISAPPLICATION BY PARTNERS.
29HOLDINGOUT.
30RIGHTS OF TRANSFEREE OF A PARTNERS INTEREST.
31MINORS ADMITTED TO THE BENEFITS OF PARTNERSHIP.
32INTRODUCTION OF A PARTNER.
33RETIREMENT OF A PARTNER.
34EXPULSION OF A PARTNER.
35INSOLVENCY OF A PARTNER.
36LIABILITY OF ESTATE OF DECEASED PARTNER.
37RIGHTS OF OUTGOING PARTNER TO CARRY ON COMPETING BUSINESS.
38RIGHT OF OUTGOING PARTNER IN CERTAIN CASES TO SHARE SUBSEQUENT PROFITS.
39REVOCATION OF CONTINUING GUARANTEE BY CHANGE IN FIRM.
40DISSOLUTION OF A FIRM.
41DISSOLUTION BY AGREEMENT.
42COMPULSORY DISSOLUTION.
43DISSOLUTION ON THE HAPPENING OF CERTAIN CONTINGENCIES.
44DISSOLUTION BY NOTICE OF PARTNERSHIP AT WILL.
45DISSOLUTION BY THE COURT.
46LIABILITY FOR ACTS OF PARTNERS DONE AFTER DISSOLUTION.
47RIGHT OF PARTNERS TO HAVE BUSINESS WOUND UP AFTER DISSOLUTION.
48CONTINUING AUTHORITY OF PARTNERS FOR PURPOSES OF WINDING UP.
49MODE OF SETTLEMENT OF ACCOUNTS BETWEEN PARTNERS.\n
50PAYMENT OF FIRMS DEBTS AND OF SEPARATE DEBTS.
51PERSONAL PROFITS EARNED AFTER DISSOLUTION.
52RETURN OF PREMIUM ON PREMATURE DISSOLUTION.
53RIGHTS WHERE PARTNERSHIP CONTRACT IS RESCINDED FOR FRAUD OR MISREPRESENTATION.
54RIGHT TO RESTRAIN FROM USE OF FIRM-NAME OR FIRM-PROPERTY.
55AGREEMENTS IN RESTRAINT OF TRADE.
56SALE OF GOODWILL AFTER DISSOLUTION.
57POWER TO EXEMPT FROM APPLICATION OF THIS CHAPTER.
58APPOINTMENT OF REGISTRAR OF FIRMS AND DEPUTY AND ASSISTANT REGISTRARS OF FIRMS.
59APPLICATION FOR REGISTRATION.
60REGISTRATION.
61LATE REGISTRATION ON PAYMENT OF PENALTY.
62DELETION AND ADDITION OF CERTAIN ENTRIES RELATING TO CERTAIN FIRMS, BY REASON OF REORGANISATION OF STATES.
63DELETION OF ENTRIES RELATING TO CERTAIN FIRMS BY REASON OF FORMATION OF GUJARAT STATE.\n
64RECORDING OF ALTERATIONS IN FIRM-NAME, NATURE OF BUSINESS AND PRINCIPAL PLACE OF BUSINESS.
65NOTING OF CLOSING AND OPENING OF BRANCHES.
66NOTING OF CHANGES IN NAMES AND ADDRESSES OF PARTNERS.
67RECORDING OF CHANGES IN AND DISSOLUTION OF A FIRM.
68RECTIFICATION OF MISTAKES.
69AMENDMENT OF REGISTER BY ORDER OF COURT.
70INSPECTION OF REGISTER AND FILED DOCUMENTS.
71GRANT OF COPIES.
72RULES OF EVIDENCE.
73EFFECT OF NON-REGISTRATION.
74PENALTY FOR CONTRAVENTION OF SECTION 60, 61, 62, OR 63.
75PENALTY FOR FURNISHING FALSE PARTICULARS.
76MAXIMUM FEES AND POWER TO AMEND SCHEDULE I.
77POWER TO MAKE RULES.
78MODE OF GIVING PUBLIC NOTICE.
79REPEALS.
80SAVINGS.
81MAXIMUM FEES
82 
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News Section

News

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06 Jul 20
GST consensus under threat as revenue falls
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05 Jul 20
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Specific Power under GST is only Illustrative, doesn’t restrict General Power: Gujarat HC
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04 Jul 20
Income Tax Department issues Refunds of Rs. 62,361cr to more than 20 L Taxpayers amid COVID-19 pandemic
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CBIC notifies Late fee capped at Rs. 500/- for each GSTR-3B Return
03 Jul 20
Late Fee Waiver From GST Late Payments
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GSTN issues Advisory on Filing NIL Form GSTR-1 through SMS on GST Portal
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GST Council may consider rationalising rates: Report
02 Jul 20
CBIC extends validity of AEO Certification till Sep 30, 2020
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Nil Late Fee on GSTR-3B: System not Updated, Excess Amount would be re-credited soon
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June GST collections stand at Rs 90,917 crore
01 Jul 20
GST return filing starts this week, these traders will benefit
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GST: CBIC notifies Zero Late Fees on GSTR-3B with NIL Liabilities
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30 Jun 20
DTAA overrides provisions of Income Tax Act: ITAT
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Delhi HC grants stay against NAA order upholding Profiteering against Philips India
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29 Jun 20
COVID 19: Cost Accountants Institute issues Advisory on Disclosures in Audit Report
CBIC further extends Period to Pass Order for Refund of Unutilised ITC till Aug 30, 2020
Late Fee for Default / Delay in submitting TDS Statement is Mandatory, can’t be avoided even Assessee has reasonable cause: ITAT

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
15 Jul 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2020
15 Jul 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of May, 2020
15 Jul 20 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2020 has been paid without the production of a challan
15 Jul 20 Submission of Forms No.15G, 15H,27C for the quarter ending 30th June, 2020
15 Jul 20 P.F Payment for the month of June 2020
15 Jul 20 ESIC Payments for the month of June 2020
15 Jul 20 Filing of Annual GSTR-4 (April 2019 to march 2020)
18 Jul 20 Filing of CMP-08 for the quarter Apr-Jun 2020
20 Jul 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of June 2020
20 Jul 20 GST Return for NRI OIDAR service provider for the month of June 2020 (GSTR 5A)
30 Jul 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of June 2020
30 Jul 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of June 2020
31 Jul 20 Filing of GSTR-1 for the quarter Apr-Jun, 2020
31 Jul 20 Quarterly statement of TDS deposited for the quarter ending June 30, 2020
07 Aug 20 Payment of TDS of July 2020 (For Govt deductors paying through challan)
10 Aug 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of July 2020
10 Aug 20 Statement by e-commerce operator with tax (GSTR-8) for the month july 2020
11 Aug 20 Filing of GSTR-1 for the month of July, 2020
13 Aug 20 Filing of GSTR-6 for input service distributor for the month of July 2020
14 Aug 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of June, 2020.
14 Aug 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of June, 2020
15 Aug 20 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2020
15 Aug 20 P.F Payment for the month of July 2020
15 Aug 20 ESIC Payments for the month of July 2020
15 Aug 20 furnishing of Form 24G by an office of Government where TDS for m/o July 20 has been paid without production of a challan
20 Aug 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of July 2020
20 Aug 20 GST Return for NRI OIDAR service provider for the month of July 2020 (GSTR 5A)
30 Aug 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of July 2020
31 Aug 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of July 2020
07 Sep 20 Payment of TDS of August 2020 (For Govt deductors paying through challan)
10 Sep 20 Statement by e-commerce operator with tax (GSTR-8) for the month August 2020
10 Sep 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of August 2020
11 Sep 20 Filing of GSTR-1 for the month of August, 2020
13 Sep 20 Filing of GSTR-6 for input service distributor for the month of August 2020
14 Sep 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of July, 2020
14 Sep 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of July, 2020
15 Sep 20 P.F Payment for the month of August 2020
15 Sep 20 ESIC Payments for the of August 2020
15 Sep 20 furnishing of Form 24G by an office of Government where TDS for m/o Aug 20 has been paid without production of a challan
20 Sep 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of August 2020
20 Sep 20 GST Return for NRI OIDAR service provider for the month of August 2020 (GSTR 5A)
30 Sep 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of August 2020
30 Sep 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of August 2020
30 Sep 20 Audit report under section 44AB for the assessment year 2020-21 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2020).
30 Sep 20 Annual return of income for the assessment year 2020-21 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) wor
07 Oct 20 Payment of TDS of September 2020 (For Govt deductors paying through challan)
10 Oct 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of September 2020
10 Oct 20 Statement by e-commerce operator with tax (GSTR-8) for the month September 2020
11 Oct 20 Filing of GSTR-1 for the month of Sep, 2020
13 Oct 20 Filing of GSTR-6 for input service distributor for the month of Sep 2020
Readmore...

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