ICAI Registered Practice
Indian Partnership Act, 1932 • Form A (ROF) Timeline: 3 - 5 Days

Partnership Firm Registration & Deed Drafting

Legal setup of traditional Partnership firms under the Indian Partnership Act, 1932. Complete drafting of customized Partnership Deeds, Stamp Duty execution, Notary attestation, Firm PAN, and Registrar of Firms (ROF Form A) filing.

Min 2 Partners
Section 69 Enforceable
Sec 40(b) Remuneration
Firm PAN Card

1. Legal Definition & Statutory Provisions

Under Section 4 of the Indian Partnership Act, 1932, "Partnership" is the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. Persons who have entered into partnership with one another are called individually "partners" and collectively "a firm".

Key Statutory Provisions (Partnership Act, 1932)

Partners Count Min 2 (Max 50)
Registration Status Optional (Recommended)
Remuneration Rule Income Tax Sec 40(b)

2. Benefits of ROF Registration (Section 69)

Right to File Court Suit (Sec 69)

Under Section 69, only a registered partnership firm has the legal standing to file a court suit against third parties or partners to enforce business contract rights.

Tax Deductible Remuneration u/s 40(b)

A properly drafted deed allows claiming working partners' remuneration and interest on capital as legitimate business expenses under Section 40(b).

3. Mandatory Document Checklist

A. Documents for All Partners

  • PAN Card Copy of all partners
  • Identity Proof (Aadhaar / Voter ID / Passport)
  • Address Proof (Bank Statement / Utility Bill)

B. Firm & Office Address Documents

  • Partnership Deed (Executed on stamp paper)
  • Office Address Proof & Owner NOC

4. Step-by-Step Partnership Registration Process

1

Step 1: Custom Partnership Deed Drafting

Drafting deed defining partner capital ratios, profit sharing, Section 40(b) remuneration, and dispute clauses.

2

Step 2: Stamp Duty Execution & Notary Attestation

Printing deed on requisite non-judicial stamp paper as per State Stamp Duty rates and notary attestation.

3

Step 3: Firm PAN & ROF Form A Registration

Filing Form 49A for dedicated Firm PAN Card and submitting Form A to Registrar of Firms (ROF).

Statutory Disclaimer: B. Mallesh & Co. provides professional CA advisory and legal drafting services under the Indian Partnership Act, 1932 and ICAI rules. ROF registration certificates are issued by the Registrar of Firms, State Government.
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Mancherial Office Contact

B. Mallesh & Co., Co. Laxmi Theater, Indra Nagar, Mancherial, Telangana - 504208

+91 94405 87360