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Partnership Firm

Overview

Partnership firm registration in India is an arrangement between two or more people to conduct business operations together. In this type of partnership, profits and liabilities are shared among members, making it a common choice for small businesses and entrepreneurs. A business established by two or more partners with the goal of achieving a profit is called a partnership firm. There are benefits to registering a partnership firm, and the legal document used to establish it is known as a partnership deed.

 

The Indian Partnership Act of 1932 is the primary governing law for partnership registration in India. According to this law, a partnership is a union of individuals who have consented to divide the profits from a business that they all, or any of them, act on behalf of. A partnership firm can have a maximum of 10 members for banking businesses and a maximum of 20 members for other enterprises.

Benefits of Partnership Firm

Legal Recognition

By registering your partnership firm, you create an officially recognized organisation that offers safety and authority. This recognition ensures that your business is working within the legal framework, boosting trust among partners and protecting your interests.

Easy Formation & Conversion

Partnership firm filing simplifies the process of starting and running your business. With minimal legal steps and simple paperwork, partners can create a legally recognized company effectively. This ease saves time and resources, allowing partners to focus on core business tasks.

Credibility

A listed partnership firm gets enhanced authority and trustworthiness in the eyes of clients, providers, and financial institutions. The formal acceptance and compliance connected with registration show a dedication to openness and expertise, drawing more possibilities and building long-term relationships

Comparison Charts

Features

LLP

Definition

Unregistered type of business entity managed by one single person

A formal agreement between two or more parties to manage and operate a business

A Limited Liability Partnership is a hybrid combination having features similar to a partnership firm and liabilities similar to a company.

Registered type of entity with limited liability to the owners and shareholders

Ownership

Sole Ownership

- Min 2 Partners

- Max 50 Partners

- Min 2 Directors

- Min 2 Shareholders

- Max 15 Directors

- Max 200 Shareholders

For One Person Company

- 1 Director

- 1 Nominee Director

Registration Time

7-9 working days

7-9 working days

7-9 working days

7-9 working days

Promoter Liability

Unlimited Liability

Unlimited Liability

Documentation

- LLP Deed

- Incorporation Certificate

Governance

Under Partnership Act

Transferability

Non Transferable

Transferable if registered under ROF

Transferable

Transferable

Compliance Requirements

Income tax filing if turnover is more than Rs.2.5 lakhs

Checklists

To establish a Partnership Firm, you need to meet specific minimum requirements. These include the number of partners, the firm’s name, and its registered office. Below is the table listing the minimum requirements for forming a partnership firm and the documents required for registration as a partnership firm in India. The partners must fulfil both of these requirements to establish, incorporate, and operate a Partnership firm smoothly.

A-Minimum Requirements

  • At Least 2 Partners
  • Maximum 20 Partners
  • A Unique and Valid Name of the Firm
  • A Registered Office in the State
  • Partnership Deed

B-List of Documents

1. Documents of Partners

  • PAN Cards
  • Aadhar Cards
  • Coloured Photographs
  • ID Proofs
  • Address Proofs

2. Documents of Registered Office

  • Proof of Address
  • NOC from the Property Owner
  • Rent Agreement/Property Tax Receipt
  • Partnership Deed

Frequently Asked Questions (FAQs)

The law does not provide any specific format for a partnership deed. The deed can be drafted in any manner and contains details mutually agreed upon between partners. These details include:

  1. The main object and activities of the Firm.
  2. The effective date of formation of the Firm.
  3. The duration of the Firm.
  4. Capital sharing ratio between partners.
  5. Profit sharing ratio between partners
  6. Management and Administration of Partnership Firm
  7. The manner of resolving disputes

Yes, a partnership firm can be converted easily into a Limited Liability Partnership or a Private Limited Company, the manner for which has been prescribed in the Partnership Act 1932.

A minimum of two partners is required to form a partnership firm in India, while the maximum limit is 20 for non-banking businesses and 10 for banking businesses.

The registration process typically takes around 2-3 weeks, depending on the completion and accuracy of the documents submitted.

Yes, in a partnership firm, partners have unlimited liability, meaning they are personally liable for the debts and liabilities of the firm

Yes, a PAN card (Permanent Account Number) is required for partnership firm registration as it serves as a unique identification number for taxation purposes.

No, a minor cannot be a partner in a partnership firm. Only individuals who have attained the age of majority (18 years) can become partners.

Director identification Number (DIN) is a unique identification number required for a person to become a director of a company. DIN is issued by ROC office (Ministry of Corporate Affairs) It is similar to a PAN Card number. DIN is t5o be mentioned in documents while appointing a person as a director of company.