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53RIGHTS WHERE PARTNERSHIP CONTRACT IS RESCINDED FOR FRAUD OR MISREPRESENTATION.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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20 Sep 25 To add/amend particulars (other than GSTIN) in GSTR-1 of Aug. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Sep 25 Summary Return cum Payment of Tax for August by Monthly filers. (other than QRMP).
20 Sep 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for August.
25 Sep 25 Deposit of GST under QRMP scheme for August .
27 Sep 25 Filing of Financial Statements for FY 2024-25 by OPC Companies.
27 Sep 25 Submission of Cost Audit Report by Cost Auditor to the Board of Directors for FY 2024-25.
28 Sep 25 Return for August by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Sep 25 Transfer of unspent CSR amount to the CSR fund by All Companies whose CSR Expenditure is unspent as on 31st March and such amount is not marked for any ongoing project.
30 Sep 25 Quarter 2 – Board Meeting of All Companies
30 Sep 25 Annual General Meeting of All Companies.
30 Sep 25 KYC of All Directors (individuals) who hold DIN on 31st March, 2025.
30 Sep 25 Annual accounts along with the list of all principal places of business in India established by a foreign company (Branch / Liaison /Project Office)
30 Sep 25 Certification of a Company's Annual Return by a Practising Company Secretary in case of listed Company, Company having paid-up share capital of 10 crore rupees or more or turnover of 50 crore rupees or more.
30 Sep 25 Secretarial Audit Report applicable in case of : (i) Listed Companies (ii) public company having a paid-up share capital of 50 crore rupees or more; or (iii) public company having a turnover of 250 crore rupees or more; or company having outstanding loans
30 Sep 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in August.
30 Sep 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 Aug. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Sep 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for August.
30 Sep 25 Deposit of TDS on Virtual Digital Assets u/s 194S for August.
30 Sep 25 Filing of Tax Audit Report where due date of ITR is 31 Oct.
30 Sep 25 Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.
30 Sep 25 Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.
30 Sep 25 Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is Nov 30.?
30 Sep 25 Filing of Statement to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is Nov 30.?
30 Sep 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?
30 Sep 25 Payment of membership fee for 2024-25 by ICAI Members.
30 Sep 25 Filing of other Audit Reports , where due date of ITR is 31 Oct.
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