Section 68 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 68 sets two rules of proof for registered firms. A statement, intimation or notice recorded or noted in the Register of Firms is conclusive proof of any fact stated in it, but only against the persons who signed it or on whose behalf it was signed. And a certified copy of an entry may be produced to prove that the firm is registered and what is recorded. If registration papers are likely to be tested in a dispute, our legal dispute resolution service can help.
Any statement, intimation or notice recorded or noted in the Register of Firms is, as against any persons by whom or on whose behalf it was signed, conclusive proof of any fact therein stated (68(1)). A certified copy of any entry relating to a firm in the Register may be produced in proof of the fact of registration of the firm and of the contents of any statement, intimation or notice recorded or noted in it (68(2)).
Section 68(1): conclusive proof against signatories
| Element | Text |
|---|---|
| What | A statement, intimation or notice recorded or noted in the Register of Firms |
| Effect | Conclusive proof of any fact therein stated |
| Against whom | Any persons by whom or on whose behalf it was signed |
Three things stand out.
- "Conclusive proof." This is strong. Where it applies, a person who signed cannot ordinarily dispute the fact stated. The section does not give any exception in its text.
- "As against any persons by whom or on whose behalf" it was signed. The effect runs against the signatories and those for whom they signed. It does not say it binds everyone in the world. The text does not say what weight the entry has against strangers.
- "Any fact therein stated." This covers what the document says, for example the date a partner joined, the firm name, the places of business and the duration, as stated in the statement; see section 58.
Example. The registration statement, signed by Jai, Kabir and Leela, states that all three joined on 1 April. Years later, Kabir sues, saying that Leela joined only in October. Under 68(1), the recorded statement is conclusive proof, as against Leela and Kabir who signed, of the joining date it states. Kabir would find it hard to contradict his own signed statement. The text does not deal with whether a mistaken statement can be corrected; for that, see sections 64 and 65.
What this means in practice
The statements and notices that matter are those filed at registration and with later changes: section 59 entries, alterations under sections 60 and 61, and notices of changes in partners and dissolution under sections 62 and 63. Each is signed by someone and recorded, so each can later be conclusive against the signatories. Take care that each states only what is true.
The source copy has a "Short Note" under section 68 with a case citation about registration taking place when the entry is made. It is the compiler's note, not the Act, and is not used here.
Section 68(2): a certified copy as proof
A certified copy of any entry relating to a firm in the Register of Firms may be produced in proof of the fact of the registration of such firm, and of the contents of any statement, intimation or notice recorded or noted therein.
| Element | Text |
|---|---|
| Document | A certified copy of an entry relating to a firm in the Register |
| Use | May be produced in proof |
| Of what | (1) the fact of registration of the firm; (2) the contents of any statement, intimation or notice recorded or noted in it |
So the usual way to prove registration in a suit is to produce the certified copy rather than call the Registrar or bring the register. The word is "may": the section permits this method of proof. The text does not say it is the only way.
A certified copy is obtained from the Registrar under section 67, on application and payment of the prescribed fee.
Example. Leela files a suit under the partnership contract. To show that the firm is registered, and that she is shown as a partner, she produces a certified copy of the firm's entry. Under 68(2), it is proof of the registration and of the contents of the recorded statement.
Section 68 and section 69
Section 69 allows a suit by a person as a partner only if the firm is registered and he is or has been shown in the Register of Firms as a partner; see section 69. Section 68(2) tells you how to prove those two facts: with a certified copy of the entry. Reading the two sections together, a partner who wants to sue should have a certified copy ready before filing.
At a glance
| Sub-section | Rule | Limit in the text |
|---|---|---|
| 68(1) | Recorded statement, intimation or notice is conclusive proof of facts stated | Only against those who signed, or on whose behalf it was signed |
| 68(2) | Certified copy of an entry may be produced to prove registration and recorded contents | "May be produced"; the text does not say it is the only method |
What can the deed change?
Section 68 is a rule of evidence about public records. A deed cannot change what a court makes of the register as against third parties. Partners can agree among themselves that each will check the statement before signing and will correct mistakes together.
Practical points
- Check every statement before signing. What is recorded can be conclusive against you.
- Correct errors promptly under section 64, with all signatories.
- Keep a recent certified copy on file.
- Use the certified copy in suits and for banks and authorities asking for proof.
Need help with evidence of registration?
If registration, or a recorded statement, is likely to be tested in a dispute, it helps to know what the register shows before you file or respond. Our legal dispute resolution team can obtain the certified copy, check the recorded statements against the deed, and advise on how section 68 applies. Send us the firm's papers.
Key takeaways
- A statement, intimation or notice recorded in the Register of Firms is conclusive proof of facts stated, as against those who signed it or on whose behalf it was signed (68(1)).
- A certified copy of an entry may be produced to prove registration and the contents recorded (68(2)).
- The section pairs naturally with section 69, since a certified copy shows the firm is registered and who is shown as a partner.
Read next
- Sections 66 and 67: inspection of the register and certified copies
- Section 69: effect of non-registration
- Sections 64 and 65: rectification of mistakes and amendment by Court
- Effects of non-registration of a 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.