Sections 60 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.
Once a firm is registered, the register has to keep up with it. Section 60 deals with a change in the firm name or the principal place of business, which is recorded on a signed and verified statement with the prescribed fee. Section 61 deals with branches: a partner or agent may send intimation when a place other than the principal place is opened or closed. If your registered firm has changed, our changes in partnership agreement service can help you update the record.
When the firm name or the location of the principal place of business of a registered firm is altered, a statement may be sent to the Registrar, with the prescribed fee, specifying the alteration, and signed and verified as under section 58 (60(1)). When the Registrar is satisfied, he amends the entry in the Register of Firms and files the statement with the one filed under section 59 (60(2)). When a registered firm starts or stops business at a place other than its principal place, any partner or agent may send intimation, and the Registrar notes it in the firm's entry and files it (s.61).
Section 60(1): the statement of alteration
| Element | Text |
|---|---|
| Applies to | A registered firm |
| Event | An alteration in the firm name or in the location of the principal place of business |
| What is sent | A statement to the Registrar, specifying the alteration |
| With | The prescribed fee |
| Signed and verified | In the manner required under section 58 |
Three points arise from the wording.
- "May be sent". The text says a statement "may" be sent. It does not use "shall", and it does not state a time limit or a penalty for not sending it. What the register shows if it is not sent, and whether other consequences follow, is not addressed in this section.
- Signed and verified as under section 58. Section 58 requires all partners or their specially authorised agents to sign, and each signatory to verify the statement; see section 58. Section 60 imports that standard.
- Name restrictions. The restrictions on words in a firm name are in section 58(3). Section 60 does not repeat them. Whether they also apply to a new name on alteration is not stated in section 60; check the State's rules and the official text if you are changing the name.
The alteration covers the firm name and the principal place of business. Other places of business are dealt with in section 61. Changes in partners are dealt with in sections 62 and 63; see sections 62 and 63.
Section 60(2): the Registrar amends the entry
When the Registrar is satisfied that the provisions of sub-section (1) have been duly complied with, he shall:
- amend the entry relating to the firm in the Register of Firms in accordance with the statement; and
- file it along with the statement relating to the firm filed under section 59.
(The copy consulted has a typing slip in the cross-reference, "sub-section 91)"; it is read by sense as sub-section (1).) The original statement stays on file and the new one is added to it. So the file builds a history; see section 59.
Example. Mehta Brothers, a registered firm, shifts its principal place of business from Shop 4 to a larger premises in the same town. The partners sign a statement specifying the new location, verify it as required, and send it with the prescribed fee. When the Registrar is satisfied, he amends the entry and files the statement alongside the original.
Section 61: opening and closing of branches
The text reads: when a registered firm discontinues business at any place or begins to carry on business at any place, such place not being its principal place of business, any partner or agent of the firm may send intimation thereof to the Registrar, who shall:
- make a note of the intimation in the entry relating to the firm in the Register of Firms; and
- file the intimation along with the statement relating to the firm filed under section 59.
| Feature | Section 60 | Section 61 |
|---|---|---|
| Subject | Firm name; location of principal place | Other places of business |
| What is sent | Statement of alteration | Intimation |
| Fee mentioned | Yes, prescribed fee | Not mentioned in the text |
| Who sends | Signed and verified as under section 58 | Any partner or agent |
| Registrar's act | Amends the entry, files | Notes the entry, files |
The difference matters. Under section 61 the intimation may be sent by any partner or agent, not by all partners, and the section does not mention a fee or verification. The central text is silent on both; whether your State prescribes a fee is for its rules.
Example. The same firm opens a new outlet in a nearby town and closes an older one. A single partner can send intimation of each event. The Registrar notes them in the firm's entry and files the intimations.
Why keep the register current
The register is open to inspection by any person; see sections 66 and 67. What the register records is also tied to evidence under section 68: statements recorded are conclusive proof against the persons who signed them. A firm that moves or changes its name without telling the Registrar leaves outdated particulars on the public record. The text of sections 60 and 61 does not say more than that.
What can the deed change?
Neither section is subject to contract between partners, since both concern the public register. The deed can name the partner responsible for sending the statements, and require that they be sent within a stated time.
Practical points
- Change the name only after checking the barred words in section 58(3) and your State's rules.
- Send the statement soon after the change, with the fee and signatures your State requires.
- Note branches as they open or close.
- Update other records too: GST, PAN, bank and licences. For tax effects of changes, see our income-tax guides, such as partnership firm taxation under ITA 2025.
Need help updating a registered firm?
A change of name or address touches the register, the deed and the firm's other registrations. Our changes in partnership agreement team can prepare the supplementary deed and the statement for your State's Registrar. Tell us what has changed and we can take it from there.
Key takeaways
- A registered firm may send the Registrar a signed and verified statement of an alteration in its name or principal place of business, with the prescribed fee (60(1)).
- The Registrar amends the entry and files the statement with the one under section 59 (60(2)).
- Any partner or agent may send intimation of opening or closing a branch; the Registrar notes it and files it (s.61).
- The text sets no time limit for either, and forms and fees come from State rules.
Read next
- Section 59: registration of the firm
- Sections 62 and 63: changes in partners and dissolution on the register
- Sections 64 and 65: rectification of mistakes and amendment by Court
- Reconstitution of partnership: admission and retirement
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.