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Sections 66–67 of the Indian Partnership Act, 1932: Inspection of the Register and Certified Copies

The Register of Firms is open to inspection by any person on payment of the prescribed fee (66(1)). All statements, notices and intimations filed under Chapter VII are open to...

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LLP & Partnership
Published
October 1, 2026
Last updated
Oct 8, 2026
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Last updated: October 2026Verified against: Government sources

The Register of Firms is a public record. Section 66 says it is open to inspection by any person on payment of the prescribed fee, and that the statements, notices and intimations filed are open to inspection on prescribed conditions and fee. Section 67 says the Registrar must, on application and payment of the prescribed fee, furnish a certified copy of an entry or part of it. To check a firm's registration or obtain a copy, our partnership firm registration service can help.

Section 66(1): the register is open to inspection

ElementText
WhatThe Register of Firms
Who may inspectAny person, so no interest or reason need be shown on the text
ConditionPayment of such fee as may be prescribed

The words "any person" make the register a public record. A supplier, a bank, a prospective partner or a litigant can look at it. The text does not say how, where or in what hours; those are matters for the Registrar's office and the State's rules.

Section 66(2): the filed documents

All statements, notices and intimations filed under this Chapter shall be open to inspection, subject to such conditions and on payment of such fee as may be prescribed.

This extends inspection from the register to the underlying papers: the original statement filed under section 59 and later notices and intimations filed under sections 60 to 63. Compare the two sub-sections:

66(1)66(2)
SubjectThe Register of FirmsStatements, notices and intimations filed
ConditionPrescribed feePrescribed conditions and prescribed fee

Only 66(2) mentions "conditions". The central text does not say what they are. They could include, for example, how requests are made, but the Act does not list them and this article does not guess.

Example. A supplier is about to extend credit to Patel & Co and wants to know who the partners are. It applies to the Registrar's office and pays the prescribed fee to inspect the entry in the Register of Firms. It also asks to inspect the statement filed under section 59 and any notices of change. The supplier sees the partners' names and the date each joined, which are among the six particulars required by section 58(1).

Section 67: certified copies

The Registrar shall, on application, furnish to any person, on payment of such fee as may be prescribed, a copy, certified under his hand, of any entry or portion thereof in the Register of Firms.

ElementText
Who may askAny person
WhatA copy of an entry, or a portion of it, in the Register of Firms
FormCertified under the Registrar's hand
ConditionApplication and prescribed fee
Registrar's dutyHe shall furnish it

Note what is covered: an entry or portion of an entry in the Register. The text of section 67 does not mention copies of the filed statements, notices and intimations. Inspection of those is under 66(2); whether copies of them can be obtained is not stated in section 67 and depends on the State's rules. (The copy consulted has a typing slip in section 67, "of and entry", read by sense as "of any entry".)

Why a certified copy matters

Section 68(2) provides that a certified copy of any entry relating to a firm in the Register may be produced in proof of the fact of the registration of the firm and of the contents of any statement, intimation or notice recorded or noted in it; see section 68. So a certified copy is the usual way of proving registration in a suit. This also bears on section 69, where a suit by a partner depends on the firm being registered and the person suing being shown in the register as a partner; see section 69.

Example. A partner is about to sue under the partnership contract. Before filing, she applies for a certified copy of the firm's entry, pays the prescribed fee, and receives it certified under the Registrar's hand. The copy shows the firm is registered and that she is shown as a partner. She can produce it in proof, as section 68(2) allows.

At a glance

SectionWhoWhatCondition
66(1)Any personInspect the Register of FirmsPrescribed fee
66(2)Any person (text says "open to inspection")Inspect filed statements, notices, intimationsPrescribed conditions and fee
67Any personCertified copy of an entry or portion of an entryApplication and prescribed fee

What can the deed change?

Nothing. Sections 66 and 67 are about a public register and the right of any person to see it, so partners cannot agree to keep it private. A deed can only say who in the firm will apply for copies when needed.

Practical points

  • Check a firm's entry before dealing with it, if the dealing is significant.
  • Check your own entry from time to time against your deed.
  • Order a certified copy before you sue or when a bank or authority asks for proof of registration.
  • Ask your State's Registrar for the current fee and conditions, because the central Act leaves them to State rules.
  • Our guide to the procedure for registration of a firm covers the general steps.

Need help getting a copy or checking an entry?

If you need to inspect a firm's entry, obtain a certified copy, or correct what the register shows, we can handle the steps with the Registrar. Our partnership firm registration team knows how to match the register against the deed and the filed papers. Share the firm's name and the Registrar's area.

Key takeaways

  • The Register of Firms is open to inspection by any person on payment of the prescribed fee (66(1)).
  • Filed statements, notices and intimations are open to inspection, subject to prescribed conditions and fee (66(2)).
  • The Registrar shall furnish a certified copy of an entry or portion of an entry, on application and payment of the prescribed fee (s.67).
  • Fees and conditions come from State rules.

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 66

  • 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 inspect the Register of Firms?

Any person, on payment of the prescribed fee (66(1)).

Can I see the original registration statement?

Section 66(2) makes statements, notices and intimations filed under the chapter open to inspection, subject to prescribed conditions and fee.

When in doubt, read the provision itself rather than a summary of it — including this one.

— TaxClue Compliance Desk

Sections 66: 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.

People also ask

Questions, answered

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

Any person, on payment of the prescribed fee (66(1)).

Section 66(2) makes statements, notices and intimations filed under the chapter open to inspection, subject to prescribed conditions and fee.

Yes. Under section 67 the Registrar shall furnish one on application and payment of the prescribed fee.

The text speaks of a copy of an entry or portion of an entry in the register. Whether copies of filed documents are available is for State rules.

The Act says "prescribed". It is fixed by each State's rules.

Section 68(2) allows it to be produced in proof of the firm's registration and of the contents recorded.