Chapter VII - Registration of Firms
Section 60
Section 60: Alterations in firm name and principal place of business
Section 60 covers changes to a registered firm's name or principal place of business. It describes the statement, fee and verification used to update the Register of Firms and the Registrar's action on a compliant statement.
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Need advice on Section 60?
This article is for general information. Refer to the Indian Partnership Act, 1932 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) When an alteration is made in the firm name or in the location of the principal place of business of a registered firm, a statement may be sent to the Registrar accompanied by the prescribed fee, specifying the alteration, and signed and verified in the manner required under section 58.
(2) 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 shall file it along with the statement relating to the firm filed under section 59.
Central rule and applicability
The central provision calls for a statement specifying the alteration, accompanied by the prescribed fee and signed and verified in the Section 58 manner. When satisfied about compliance, the Registrar amends the entry and files the statement with the firm's Section 59 record.
Limits and related provisions
This section concerns the firm name and principal location; branch opening or closing belongs under Section 61 and an individual partner's name or permanent address under Section 62. The central text uses 'may' and gives no universal deadline here; State amendments and rules can impose further duties, forms and time limits.
Hypothetical business example
Hypothetical: a registered consultancy changes both its firm name and principal office. It records both alterations in the appropriate signed and verified statement, pays the applicable fee and checks the amended register entry. It separately considers tax, bank and licence updates.
Practical decision flow
Separate the firm name or principal-office change from branch and partner-personal changes.
Check applicable State deadlines, form, fee and Section 58 signature/verification requirements, then submit the accurate statement.
Verify the amended entry and reconcile the new particulars with contracts and other registrations.
Check the applicable state law
This guide explains the central Section 60 baseline. State amendments, notifications and rules can affect its application. Confirm the law applicable to the firm's location and the relevant partnership agreement before acting.
Practical checklist
Do
- Separate the firm name or principal-office change from branch and partner-personal changes.
- Check applicable State deadlines, form, fee and Section 58 signature/verification requirements, then submit the accurate statement.
- Verify the amended entry and reconcile the new particulars with contracts and other registrations.
Avoid
- This section concerns the firm name and principal location; branch opening or closing belongs under Section 61 and an individual partner's name or permanent address under Section 62. The central text uses 'may' and gives no universal deadline here; State amendments and rules can impose further duties, forms and time limits.
Glossary
- Principal place of business
- The firm's main business location recorded for registration purposes.
- Amending statement
- The filed statement specifying a change to the registered particulars.
Frequently asked questions
Does Section 60 cover a new branch?
A non-principal business place is addressed by Section 61; Section 60 covers the firm name and principal place.
Is there one deadline throughout India?
The central text here states no common deadline. Check the applicable State amendment and rules before concluding that no time limit applies.
Does changing the partnership deed update the Register automatically?
No. The Registrar's record needs the applicable filing and amendment process; keep evidence that the recorded entry has been updated.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026