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Sections 62–63 of the Indian Partnership Act, 1932: Changes in Partners and Dissolution on the Register

When a partner in a registered firm alters his name or permanent address, any partner or agent of the firm may send intimation to the Registrar, who deals with it as under section...

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LLP & Partnership
Published
October 1, 2026
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Oct 1, 2026
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Last updated: October 2026Verified against: Government sources

Section 62 lets a partner's change of name or permanent address be noted in the register. Section 63 lets a change in the constitution of a registered firm, or its dissolution, be notified to the Registrar, and covers a minor who attains majority and elects whether to become a partner. If your firm's partners have changed, our changes in partnership agreement service can prepare the notice.

Section 62: change of a partner's name or address

The text reads: when any partner in a registered firm alters his name or permanent address, an intimation of the alteration may be sent by any partner or agent of the firm to the Registrar, who shall deal with it in the manner provided in section 61.

ElementText
EventA partner in a registered firm alters his name or permanent address
Who may sendAny partner or agent of the firm
WhatAn intimation
Registrar's actDeals with it as under section 61: notes it in the entry and files it with the statement under section 59

The language is permissive ("may be sent"). Names and permanent addresses are among the particulars the original statement had to carry under section 58(1)(e); see section 58. The text does not mention a fee or a time limit. For the way section 61 works, see sections 60 and 61.

Section 63(1): change in the constitution or dissolution

Who may give notice and of what

EventWho may give notice
A change occurs in the constitution of a registered firmAny incoming, continuing or outgoing partner
A registered firm is dissolvedAny person who was a partner immediately before the dissolution
In either caseThe agent of any such partner or person, specially authorised in this behalf

The notice must specify the date of the change or dissolution. The Registrar shall make a record of the notice in the entry relating to the firm in the Register of Firms, and file the notice along with the statement filed under section 59.

The text of this copy runs "any incoming continuing or outgoing partners" without commas; it is read by sense as listing three kinds of partner.

Points to notice:

  • Notice may come from the incoming, continuing or outgoing partner. An outgoing partner does not need to rely on the others to put the retirement on record.
  • On dissolution, the notice may come from any person who was a partner immediately before it.
  • The text uses "may give notice". It does not state a time limit, a fee or a penalty in this sub-section.
  • The text does not mention what the notice must contain beyond specifying the date.

Why it matters

Notice to the Registrar is a different thing from the public notice that ends a retiring or dissolving partner's continuing liability to outsiders under section 32(3) and section 45. Section 63 deals with the register. Public notice is a separate step, and the mode of giving it is in section 72; see sections 72 to 74. Do both.

Example. Registered firm Rao & Sinha admits a third partner, Tanvi, on 1 April. Under 63(1), any of the incoming partner Tanvi, or the continuing partners, or an authorised agent, may give notice to the Registrar specifying 1 April. The Registrar records it in the firm's entry and files the notice with the original statement.

Example (dissolution). The same firm is dissolved on 31 March the next year. Any person who was a partner immediately before that date may give notice specifying the date. The Registrar records it.

The source copy has a "Short Note" under section 63 about sending the notice by post; it is the compiler's note and is not used here. The text of 63(1) itself does not mention post.

Section 63(2): a minor attains majority

Where a minor who has been admitted to the benefits of partnership in a firm attains majority and elects to become or not to become a partner, and the firm is then a registered firm, he, or his agent specially authorised in this behalf, may give notice to the Registrar that he has or has not become a partner. The Registrar deals with the notice in the manner provided in sub-section (1).

ElementText
WhoA minor admitted to the benefits of partnership who has attained majority
EventHe elects to become or not to become a partner
FirmMust then be a registered firm
NoticeThat he has or has not become a partner, by him or his specially authorised agent
RegistrarDeals with it as under 63(1)

The election itself is governed by section 30, which covers the minor's position and the choice he has on attaining majority; see section 30. Section 63(2) is only about recording the outcome on the register.

Example. Aman was admitted to the benefits of partnership at 16. At 18 he decides not to become a partner. As the firm is registered, he may give notice to the Registrar that he has not become a partner, and the Registrar records it. This is in addition to whatever public notice section 30 requires, which this article does not go into.

Why this matters under section 69

A person suing as a partner against the firm or another partner must, under section 69(1), be shown in the Register as a partner; see section 69. Keeping the register current with every change in partners is therefore practical as well as procedural.

What can the deed change?

The sections concern the public register and are not subject to contract between the partners. A deed can allocate the task of giving notice and set a time limit between the partners.

Practical points

  • Give notice to the Registrar for each admission, retirement, death or expulsion, with the date.
  • Give separate public notice for outgoing partners.
  • Record dissolution on the register.
  • For minors, note the election on majority in the register as well as in your records.

Need help recording changes?

An out-of-date register can leave a retired partner on the record or a new partner missing from it. Our changes in partnership agreement team can prepare the supplementary deed and the notice for the Registrar of your State, and the public notice that goes with it. Share your deed and the date of the change.

Key takeaways

  • Any partner or agent may send intimation of a partner's change of name or permanent address (s.62).
  • Incoming, continuing or outgoing partners, or persons who were partners immediately before a dissolution, or their specially authorised agents, may give notice of a change or dissolution, specifying the date (63(1)).
  • A minor who attains majority and elects may notify the Registrar that he has or has not become a partner (63(2)).
  • Notice to the Registrar is separate from public notice.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Sections 62

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can notify the Registrar of a new partner?

Any incoming, continuing or outgoing partner, or their specially authorised agent (63(1)).

Can a retired partner notify the Registrar himself?

Yes, an outgoing partner is among those who may give notice.

Paperwork done properly once does not have to be done again under pressure.

— TaxClue Compliance Desk

Sections 62: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Any incoming, continuing or outgoing partner, or their specially authorised agent (63(1)).

Yes, an outgoing partner is among those who may give notice.

The text sets none.

Any person who was a partner immediately before the dissolution, or his specially authorised agent.

No. They are separate steps; public notice affects liability to third parties.

He may give notice to the Registrar that he has or has not become a partner (63(2)).