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53RIGHTS WHERE PARTNERSHIP CONTRACT IS RESCINDED FOR FRAUD OR MISREPRESENTATION.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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07 Oct 26 Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, the same shall be paid on the same day on which tax is deducted or collected.
07 Oct 26 E-filing of details of declarations received in September from buyers for non-deduction of TCS, at the income-tax e-filing portal with TAN login.
07 Oct 26 Return of External Commercial Borrowings for September.
10 Oct 26 Monthly return by tax deductors for September.
10 Oct 26 Monthly return by e-commerce operators for September.
11 Oct 26 Monthly return of outward supplies for September.
13 Oct 26 Quarterly return of outward supplies for Jul-Sep (QRMP).
13 Oct 26 Monthly return by non-resident taxable persons for September.
13 Oct 26 Monthly return of Input Service Distributor for September.
14 Oct 26 Notice for the appointment of auditor, where the AGM date was 30 September (within 15 days of the AGM).
15 Oct 26 Payment of ESI for September.
15 Oct 26 E-payment of PF for September.
15 Oct 26 E-filing of declaration forms received for the Sep Quarter for no deduction of TDS.
15 Oct 26 Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in August, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and on Virtual Digital Assets.
15 Oct 26 Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in August, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and on Virtual Digital Assets.
15 Oct 26 Statement by banks etc. in respect of foreign remittances for the Sep Quarter.
18 Oct 26 Payment of tax for the Jul-Sep quarter by taxpayers under the Composition Scheme.
20 Oct 26 Monthly return by persons outside India providing online information and database access or retrieval services, for September.
20 Oct 26 To add/amend particulars (other than GSTIN) in the GSTR-1 of September. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.
20 Oct 26 Summary return cum payment of tax for September by monthly filers (other than QRMP).
21 Oct 26 Filing of the Tax Audit Report, where the due date of the ITR is 30 November.
22 Oct 26 Add/amend particulars (other than GSTIN) in the GSTR-1 of the Sep quarter, by quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.
22 Oct 26 Summary return for the Jul-Sep quarter by quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.
24 Oct 26 Add/amend particulars (other than GSTIN) in the GSTR-1 of the Sep quarter, by quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.
24 Oct 26 Summary return for the Jul-Sep quarter by quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
25 Oct 26 Half-yearly details of goods/capital goods sent to and received from job workers, for Apr-Sep, for turnover above ?5 crore.
26 Oct 26 Filing of the Cost Audit Report for 2025-26 by companies to whom cost audit applies (within 30 days of submission by the Cost Auditor).
28 Oct 26 Return for September by persons with a Unique Identification Number (UIN), such as embassies, to claim a GST refund on goods and services purchased by them.
29 Oct 26 Filing of financial statements for FY 2025-26 by companies (other than OPCs), with the ROC (within 30 days of the AGM).
29 Oct 26 Report on the AGM by a listed company, where the AGM was held on 30 September (within 30 days of AGM completion).
29 Oct 26 Statement of Accounts and Solvency for 2025-26, to be filed by every LLP.
30 Oct 26 Half-yearly return by Nidhi companies for April to September.
30 Oct 26 Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii)] for purchase of property, and payment of rent above ?50,000 pm by an individual or HUF (not liable to tax audit) where the lease has terminated, and certain other payments made by an individual/HUF, for September. (Rent TDS: else to be deposited on an annual basis by 30 April of the next year, for total rent above ?50,000 pm paid during Tax Year 2025-26.)
31 Oct 26 Employees' Enrolment Campaign 2026 allows enployers to enrol left-out employees (who joined between 01.04.2009–31.03.2026) at a nominal ?100 damages, with employee share waived if not previously deducted — available even to establishments under inquiry.
31 Oct 26 Option to avail QRMP for Oct-Dec onwards.
31 Oct 26 Specified companies (receiving supplies from Micro & Small Enterprises, with outstanding dues exceeding 45 days) to file details of all outstanding dues to Micro or Small Enterprise suppliers, for Apr-Sep. Details of MSME vendors must be given even where payment was made within 45 days.
31 Oct 26 Furnishing of declaration u/s 80GG in respect of rent paid for residential accommodation, if the assessee is required to submit the ITR by 31 October.
31 Oct 26 Furnishing of particulars for claiming relief u/s 89, if the assessee is required to submit the ITR by 31 October.
31 Oct 26 Online application by a domestic company (other than one to whom transfer pricing provisions apply), for exercise of the option u/s 115BAA (22% tax).
31 Oct 26 Online application by a new manufacturing domestic company (other than one to whom transfer pricing provisions apply), filing the ITR for the first time, for exercise of the option u/s 115BAB (15% tax).
31 Oct 26 Online application by an individual/HUF carrying on business or profession, for exercise of the option u/s 115BAC(1), where the due date of the ITR is 31 October.
31 Oct 26 Online application by a resident co-operative society, for exercise of the option u/s 115BAD(1), where the due date of the ITR is 31 October.
31 Oct 26 Online application by a resident manufacturing co-operative society, for exercise of the option u/s 115BAE(1), where the due date of the ITR is 31 October.
31 Oct 26 Statement of foreign income offered for tax for the previous year, and of foreign tax deducted or paid on such income, if the due date of the ITR is 31 October.
31 Oct 26 Filing of income tax returns by companies, partnership firms etc. (audit applicable).
31 Oct 26 Filing of the report u/s 92E for international transactions and specified domestic transactions.
31 Oct 26 Filing of the Audit Report u/s 80JJAA(2) for additional employment, where the due date of the ITR is 30 November.
31 Oct 26 Filing of other Audit Reports, where the due date of the ITR is 30 November.
31 Oct 26 Quarterly TDS/TCS statements for Jul-Sep. Details of Form 121 (15G/15H) cases are also to be shown in Form 140. (TCS filing date has also been aligned with TDS.)
31 Oct 26 Deposit of TDS on Virtual Digital Assets u/s 393(1) [Table Sl. No.8(vi)] for September.
31 Oct 26 E-filing of information on declarations received in Form 97 (60), up to 30 September.
31 Oct 26 Statement of Financial Transactions by depositories, registrars and share transfer agents, reporting capital gains on transfer of listed securities or mutual fund units, for Apr-Sep.
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