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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53RIGHTS WHERE PARTNERSHIP CONTRACT IS RESCINDED FOR FRAUD OR MISREPRESENTATION.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

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10 Jun 26
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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
14 Jun 26 Free update of Aadhar. Update and upload your Proof of Identity & Proof of Address documents.
14 Jun 26 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in April.
14 Jun 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in April.
14 Jun 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in April.
14 Jun 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in April.
15 Jun 26 E-Payment of PF for May.
15 Jun 26 Payment of ESI for May
15 Jun 26 Deposit of First Instalment of Advance Tax (15%) by all assessees (other than 44AD & 44ADAD cases).
15 Jun 26 Issue of Salary TDS Certificates for FY 25-26.
15 Jun 26 Issue of other TDS Certificates for Q4 of FY 25-26.
15 Jun 26 Details of Deposit of TDS/TCS of May by book entry by an office of the Government.
20 Jun 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for May.
20 Jun 26 Add/amend particulars (other than GSTIN) in GSTR-1 of May. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jun 26 Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP).
25 Jun 26 Deposit of GST of May under QRMP scheme.
28 Jun 26 Return for May by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Jun 26 Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable,the second financial year.
30 Jun 26 Annual Return of Deposits by Companies other than NBFCs for FY 25-26.
30 Jun 26 "Director’s Disclosure of Interest and Non-disqualification by Companies. Discloses Director’s interest in the Companies, Firms, Body Corporates and Association of Individuals. "
30 Jun 26 "Yearly Disclosure of Non- Disqualification by Directors of all companies. Discloses Director’s interest only in Companies. "
30 Jun 26 Holding of Board Meeting by Companies for Q1 .
30 Jun 26 Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated.
30 Jun 26 Summary of Outward & Inward supplies for FY 25-26 by Composition taxpayer.
30 Jun 26 Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter.
30 Jun 26 Deposit of TDS u/s 194-IA on payment made for purchase of property in May.
30 Jun 26 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 25-26, where lease has terminated in May. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jun 26 Deposit of TDS on certain payments made by individual/HUF u/s 194M for May.
30 Jun 26 Deposit of TDS on Virtual Digital Assets u/s 194S for May.
30 Jun 26 Deposit of TDS on Virtual Digital Assets u/s 194S for May.
30 Jun 26 Annual Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2025-26 .
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