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53RIGHTS WHERE PARTNERSHIP CONTRACT IS RESCINDED FOR FRAUD OR MISREPRESENTATION.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

05 Nov 25
UPI Transactions Hit Record Rs 27.28 Trillion in October 2025
Finance Ministry Invites Industry Suggestions for Union Budget 2026-27 on Direct and Indirect Taxes
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Hyderabad ITAT: Exemption Denial for Delayed Form 10B Filing Unjustified If Report Available Before Order
ICAI Presents Pre-Budget Suggestions for Union Budget 2026-27
04 Nov 25
Andhra Pradesh HC Allows Transitional GST Credit, Reversals Set Aside
GST Portal Glitch in Auto-Populated B2C Data for Previous FY Amendments in GSTR-9
TRACES Advisory: Correction Filing Window for TDS/TCS Cut to Two Years
03 Nov 25
Delhi HC Rejects Plea Against DGGI’s Attachment of ICICI Bank Accounts
KSCAA: Deadline Extension for Tax Audits Doesn’t Cover Firms with TP Reporting
GST Revenue Up 4.6%, Touches ?1.96 Lakh Crore in October 2025
Relief for Taxpayer: Calcutta HC Allows Fresh GST Appeal After Technical Portal Delays
02 Nov 25
KSCAA: Deadline Extension for Tax Audits Doesn’t Cover Firms with TP Reporting
GST Revenue Up 4.6%, Touches ?1.96 Lakh Crore in October 2025
Relief for Taxpayer: Calcutta HC Allows Fresh GST Appeal After Technical Portal Delays
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GST Revenue Up 4.6%, Touches ?1.96 Lakh Crore in October 2025
Relief for Taxpayer: Calcutta HC Allows Fresh GST Appeal After Technical Portal Delays
01 Nov 25
GST Portal Rolls Out New “Import of Goods” Section in IMS
BDCDA Urges Traders to Migrate to Regular GST to Avail ITC Benefits
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31 Oct 25
GSTN Introduces `Import of Goods` Feature in IMS to Enhance Compliance Ease
Mumbai ITAT Restores Case to AO for Tax Exemption U/S 10(25)(ii) Denied Due to Wrong ITR Form
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CBDT Sets Nov 10 and Dec 10 Deadlines for Audit Report and ITR Filing
30 Oct 25
CBDT Extends ITR and Audit Report Due Dates for AY 2025-26
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29 Oct 25
GST Cuts to Boost Domestic Demand, Says Finance Ministry`s Economic Review for September
Finance Ministry Report: Lower GST Rate to Boost Demand, Cautions on Global Risks
No GSTAT Setup Yet: Delhi HC Pauses GST Recovery Proceedings with Pre-Deposit Condition
MCA Cir. 07/2025: Form CRA-4 Due Date Extended to 31 Dec
28 Oct 25
CBDT Launches Updated Search and Seizure Manual 2025 with Focus on Digital Evidence and Data Security
MCA Extends Deadline for Filing CRA-4 Cost Audit Report in XBRL Format Till 31st December 2025
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26 Oct 25
UPI Festive Boom: Digital Payments Hit Record Rs 23.5 Lakh Crore in October 2025
Banking Laws (Amendment) Act, 2025: New Nomination Rules for Depositors Effective 1st Nov 2025
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25 Oct 25
Gujarat HC: Statutory Interest Mandatory on IGST Refunds Delayed Beyond 60 Days
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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Nov 25 Seller to upload declarations received in October, from buyers for non-deduction of TCS.
07 Nov 25 Return of External Commercial Borrowings for October.
07 Nov 25 "Payment of TDS/TCS of October. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
10 Nov 25 Furnishing declaration u/s 80GG in respect of the rent paid for residential accommodation (if the assessee is required to submit ITR by 31 Oct)
10 Nov 25 Filing of Tax Audit Report where due date of ITR is 31 Oct.
10 Nov 25 Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.
10 Nov 25 Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.
10 Nov 25 Filing of other Audit Reports , where due date of ITR is 31 Oct.
10 Nov 25 Filing of Audit report by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution?
10 Nov 25 Monthly Return by Tax Deductors for October.
10 Nov 25 Monthly Return by e-commerce operators for October.
11 Nov 25 Monthly Return of Outward Supplies for October.
13 Nov 25 Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.
13 Nov 25 Monthly Return by Non-resident taxable person for October.
13 Nov 25 Monthly Return of Input Service Distributor for October.
13 Nov 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in September.
14 Nov 25 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 September.
14 Nov 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in September.
14 Nov 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in September.
15 Nov 25 Issue of TDS certificates for Q2 of FY 2025-26.
15 Nov 25 Details of Deposit of TDS/TCS of October by book entry by an office of the Government.
15 Nov 25 E-Payment of PF for October.
15 Nov 25 Payment of ESI for October
20 Nov 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Nov 25 Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Nov 25 Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 24-25 in GSTR-3B. Issue Credit/Debit notes for FY24-25 . Reversal of ITC of FY 24-25 where supplier had filed GSTR-1/IFF but not filed G
25 Nov 25 Deposit of GST under QRMP scheme for October .
28 Nov 25 Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Nov 25 Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.
30 Nov 25 Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.
30 Nov 25 Online Application for alternative tax regime if due date of ITR is 30 Nov.
30 Nov 25 Filing of Income Tax Return where Transfer Pricing applicable.
30 Nov 25 E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2024-25.
30 Nov 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in October.
30 Nov 25 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 24-25, where lease has terminated in October (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Nov 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for October.
30 Nov 25 Deposit of TDS on Virtual Digital Assets u/s 194S for October.
30 Nov 25 Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period was extended from 30.09.2025 to 30.11.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP Retu
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