Partnership Registration

A Partnership is defined, as the relation between persons who have agreed to share profits of the business carried on by all or any of them acting for all. A partnership firm is a popular form of business that is owned, managed and controlled by 2 or more people for common objective. Partnership firms are prevalent amongst small and medium sized businesses because they are relatively easy to set up and the number of statutory compliances required to be adhered are comparatively lesser as compared to LLP’s and company form of business.

Partnerships in India are governed by Indian Partnership Act, 1932. As per the Act, registration of partnership is not compulsory and its entirely at the discretion of the partners. However, an unregistered firm, may not be able to enjoy the benefits which a registered entity have been bestowed with. If the partners are interested in getting their firm registered then this registration can be done before starting the business or anytime during the continuance of the partnership.

Although registration is optional, but every firm must have a partnership deed which is its charter document containing the rights and obligations of the partners including the profit sharing ratio.

Our team can assist you in drafting a Partnership deed amongst the partners and in registering a partnership firm in India.

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15 Dec 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in October.
15 Dec 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 October.
15 Dec 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in October.
15 Dec 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in October.
15 Dec 25 E-Payment of PF for November.
15 Dec 25 Payment of ESI for November
15 Dec 25 Deposit of Third Instalment of Advance Tax (75%) by all assessees (other than 44AD & 44ADA cases).
15 Dec 25 Details of Deposit of TDS/TCS of November by book entry by an office of the Government.
20 Dec 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for November. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Dec 25 Add/amend particulars (other than GSTIN) in GSTR-1 of November. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Dec 25 Summary Return cum Payment of Tax for November by Monthly filers. (other than QRMP).
25 Dec 25 Deposit of GST under QRMP scheme for November .
28 Dec 25 Return for November by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
31 Dec 25 Annual Return by OPCs and Small Companies.
31 Dec 25 Annual Return by companies other than OPCs and small companies.
31 Dec 25 Filing of Cost Audit Report for 2024-25 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report)
31 Dec 25 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)
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