Section 30 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 30 says a minor cannot be a partner but, with the consent of all the partners, may be admitted to the benefits of partnership. It then sets out the minor's share, access to accounts, limited liability, restricted right to sue, and a six-month election after reaching majority to become, or not become, a partner.
A person who is a minor under the law to which he is subject may not be a partner, but with the consent of all the partners for the time being he may be admitted to the benefits of partnership (30(1)). His share of the firm's property and profits is as agreed, and he can inspect and copy accounts (30(2)). His share is liable for the acts of the firm, but he is not personally liable (30(3)). He may sue only on severing his connection (30(4)). Within six months of attaining majority, or of learning of the admission, whichever is later, he may give public notice electing to become or not become a partner; if he fails to give notice, he becomes a partner when the six months expire (30(5)).
Section 30(1): not a partner, but admitted to benefits
| Point | Text |
|---|---|
| Who | A person who is a minor according to the law to which he is subject |
| Status | May not be a partner in a firm |
| Exception | With the consent of all the partners for the time being, he may be admitted to the benefits of partnership |
The age of majority is not given in section 30; look to the law to which the person is subject. The consent needed is that of all the partners for the time being, not a majority. For a topical overview see minor admitted to benefits of partnership; to record the admission properly, see partnership deed drafting.
Section 30(2): share and access to accounts
The minor has a right to such share of the property and of the profits of the firm as may be agreed upon, and he may have access to and inspect and copy any of the accounts of the firm.
- The share is as agreed. The text sets no minimum or default share. If nothing is agreed, the text is silent.
- The access right covers accounts, with the right to inspect and copy.
Section 30(3): liability
Such minor's share is liable for the acts of the firm, but the minor is not personally liable for any such act.
| Element | Position |
|---|---|
| The minor's share in the firm | Liable for acts of the firm |
| The minor personally | Not liable for any such act |
Compare a full partner under section 25, who is liable jointly and severally.
Section 30(4): limits on suing
Such minor may not sue the partners for an account or payment of his share of the property or profits of the firm, save when severing his connection with the firm, and in that case the amount of his share shall be determined by a valuation made as far as possible in accordance with the rules contained in section 48.
Proviso. All the partners acting together, or any partner entitled to dissolve the firm upon notice to the other partners, may elect in such a suit to dissolve the firm. The Court then proceeds with the suit as one for dissolution and for settling accounts between the partners, and the minor's share is determined along with the shares of the partners.
For section 48 on valuation, see section 48.
Section 30(5): the six-month election
At any time within six months of his attaining majority, or of his obtaining knowledge that he had been admitted to the benefits of partnership, whichever date is later, the person may give public notice that he has elected to become or elected not to become a partner in the firm. The notice determines his position as regards the firm.
Proviso. If he fails to give such notice, he becomes a partner in the firm on the expiry of the six months.
The text does not say what form the public notice must take or where it is published; check the official text and any State rules before acting.
Example. Neha, a minor, is admitted to the benefits of her father's firm. She attains majority on 1 March, knowing of the admission, so she has until 1 September to give notice. If she says nothing, she becomes a partner then.
Section 30(6): burden of proof on knowledge
Where a person has been admitted as a minor to the benefits of partnership, the burden of proving that he had no knowledge of the admission until a particular date after the expiry of six months of his attaining majority lies on the persons asserting that fact.
In plain terms, whoever claims that the former minor learned of the admission only after those six months must prove it.
Section 30(7): where he becomes a partner
(The copy consulted numbers sub-sections (7) and (8) inconsistently; we follow the sense.)
Where such person becomes a partner:
| Clause | Effect |
|---|---|
| (a) | His rights and liabilities as a minor continue up to the date on which he becomes a partner, but he also becomes personally liable to third parties for all acts of the firm done since he was admitted to the benefits of partnership |
| (b) | His share in the property and profits is the share to which he was entitled as a minor |
The liability in (a) looks back to the date he was admitted, which is a key consequence of staying silent after majority.
Section 30(8): where he elects not to become a partner
Where he elects not to become a partner:
| Clause | Effect |
|---|---|
| (a) | His rights and liabilities continue to be those of a minor under this section up to the date on which he gives public notice |
| (b) | His share is not liable for any acts of the firm done after the date of the notice |
| (c) | He is entitled to sue the partners for his share of the property and profits in accordance with sub-section (4) |
Section 30(9): link with section 28
Nothing in sub-sections (7) and (8) affects the provisions of section 28. Section 28 is the rule on holding out: see section 28. So even after electing, a person may still face holding-out liability if he represents himself or lets himself be represented as a partner and a creditor relies on it.
What depends on the partners' agreement?
Section 30 does not open with "subject to contract between the partners". Only two things are left to the partners: whether to admit the minor (consent of all, 30(1)) and the share ("as may be agreed upon", 30(2)). The rest is fixed by the section.
Practical points
- Get written consent of every partner and record the agreed share.
- Diarise the six-month window from majority or knowledge.
- Remember the look-back. If he becomes a partner, liability extends to firm acts since admission to benefits (30(7)(a)).
- Do not hold him out as a partner before he elects; see 30(9). For changes after he joins, see changes in agreement between partners.
- For the tax side of a minor's share, see our income-tax guides.
Need help admitting or exiting a minor?
Admitting a minor, or managing the election at majority, involves consents, a clear share and a public notice at the right time. Our team can record this in your partnership deed and plan the steps around the six-month window.
Key takeaways
- A minor may not be a partner, but may be admitted to the benefits with the consent of all partners (30(1)).
- His share is liable for the firm's acts; he is not personally liable (30(3)).
- He may sue for his share only on severing his connection (30(4)).
- Silence for six months after majority or knowledge makes him a partner (30(5)).
- If he becomes a partner, he is personally liable for firm acts since admission (30(7)).
- Section 28 on holding out is not affected (30(9)).
Read next
- Section 29: rights of a transferee of a partner's interest
- Section 31: introduction of a partner
- Section 28: holding out
- Minor admitted to benefits of partnership
Disclaimer: Based on the text of the Indian Partnership Act, 1932 as consulted on 1 October 2026. Several States have amended the registration chapter and make their own rules, forms and fees for the Registrar of Firms. This article is general information, not legal advice; check the official text and your State's rules before acting.