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Partnership Deed

Legal agreement between two or more partners forming a business partnership — defines profit sharing, roles, and responsibilities.

Legal basis: Indian Partnership Act 1932
₹499|All-inclusive|100% refund if rejected
📋What's Covered in This Document(4 legal provisions · 2 relief types)
⚖️ Legal Provisions Invoked
  • Partnership Act 1932 — Section 4 (definition of partnership)
  • Partnership Act 1932 — Section 58 (registration of firm — optional but advisable)Unregistered firm cannot sue third parties
  • Income Tax Act 1961 — Section 184 (partnership must be evidenced by instrument)Required for tax registration of firm
  • Indian Stamp Act 1899 — Stamp duty on partnership deed
🎯 Relief / Remedy Claimed
  • Establishes rights, duties, profit-sharing ratio among partners
  • Defines admission, retirement, and dissolution procedures
📂 Evidence Requirements Covered
  • ID proofs of all partners
  • Address proof of firm's principal place of business
  • Stamp paper of correct value
🗺️ Jurisdiction Confirmed

Registrar of Firms (for registration) of the state where firm's principal office is located.

Limitation Period Verified

Partnership at will — dissolution at any time. Fixed-term — as per deed. Disputes within 3 years.

This coverage is provided by a practicing advocate. Specific sections cited depend on the facts you provide during drafting.

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What is a Partnership Deed?

A Partnership Deed is a written agreement between two or more persons (partners) who agree to carry on a business together with a view to profit, sharing profits and losses in agreed proportions. It is the foundational document of a Partnership Firm under the Indian Partnership Act, 1932, defining each partner's rights, duties, profit-sharing ratio, capital contribution, and exit provisions.

When Should You Use This?

Execute a Partnership Deed when starting a business with one or more partners. While an oral partnership is legally valid under the Indian Partnership Act, 1932, a written deed is essential for: clarity on roles and profit-sharing, registration with the Registrar of Firms, opening a business bank account, applying for business licences/GST registration, and protecting partners in case of disputes.

Legal Framework

The Indian Partnership Act, 1932 governs partnerships in India. Section 4 defines partnership. Section 58 provides for optional registration with the Registrar of Firms — while registration is not mandatory, an unregistered firm has significant disabilities (Section 69 — cannot sue third parties in its own name). The Partnership Act does not impose a cap on the number of partners (Companies Act limit of 50 partners applies for banking firms). LLP Act, 2008 governs Limited Liability Partnerships, which may be more suitable for professional practices.

What Happens If It Is Ignored?

Without a partnership deed, the terms of the Indian Partnership Act, 1932 apply by default — including equal profit sharing (regardless of capital contribution) and equal management rights. This can lead to disputes. Unregistered firms cannot file suits to enforce their rights against third parties.

Frequently Asked Questions

Is registration of a Partnership Firm mandatory?

No, registration with the Registrar of Firms is optional under the Indian Partnership Act, 1932. However, an unregistered firm cannot sue third parties to enforce a right arising from a contract (Section 69). Partners also cannot sue each other to enforce rights under the deed.

How many partners can a Partnership Firm have?

The Indian Partnership Act itself does not limit the number of partners, but the Companies Act, 2013 limits partnerships to 50 members (for non-banking firms). For banking businesses, the limit is 10 partners.

What is the difference between a Partnership and an LLP?

In a Partnership, partners have unlimited personal liability for the firm's debts. In an LLP (Limited Liability Partnership under the LLP Act, 2008), partners' liability is limited to their agreed contribution. LLPs also have separate legal identity (can sue and be sued in their own name). LLPs are registered with the Ministry of Corporate Affairs (MCA).

What happens to a partnership firm when one partner dies?

Under the default provisions of the Indian Partnership Act, a firm is dissolved on the death of a partner (Section 42). However, the partnership deed can include a 'continuation clause' allowing the remaining partners to continue the firm.

Can a minor be admitted to a partnership?

A minor cannot be a partner (full partner) due to incapacity to contract. However, under Section 30 of the Partnership Act, a minor can be admitted to the benefits of an existing partnership — sharing profits but not liable for losses.

How is a partner's share valued when they exit?

The partnership deed should specify the valuation mechanism for a retiring partner's share — typically goodwill (often calculated as a multiple of average profits), fixed assets, and working capital as of the retirement date. Without a deed clause, this is a common source of disputes.

What is a 'sleeping partner' and what are their rights?

A sleeping (dormant) partner contributes capital but does not participate in management. They share profits and losses per the agreed ratio. They are fully liable for the firm's debts to third parties (unlike in an LLP). Their rights should be clearly defined in the partnership deed.

Can a Partnership Deed be modified?

Yes. By written agreement of all partners, a partnership deed can be amended — to change profit-sharing ratios, add new partners, alter capital contributions, or modify any other terms. For registered firms, the amendment must also be registered with the Registrar of Firms.

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