Chapter VII - Registration of Firms
Section 61
Section 61: Closing and opening of branches
Section 61 deals with a registered firm starting or discontinuing business at a place other than its principal place. It provides an intimation route so the Register can reflect the firm's branch locations.
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Need advice on Section 61?
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
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 such intimation in the entry relating to the firm in the Register of Firms, and shall file the intimation along with the statement relating to the firm filed under section 59.
Central rule and applicability
Any partner or agent of the registered firm may send the intimation under the central text. The Registrar notes it in the firm's entry and files it with the Section 59 statement. The trigger is carrying on, or ceasing to carry on, business at the non-principal place.
Limits and related provisions
Moving the principal place is a Section 60 matter. A branch entry is not a substitute for GST, establishment, trade or sector-specific permissions. Applicable State rules or amendments may prescribe forms, deadlines and further requirements beyond the central wording.
Hypothetical business example
Hypothetical: a registered distributor closes one warehouse branch and opens another while retaining its principal office. Its authorised agent gives the relevant branch intimations and checks the register note; the business separately evaluates the registrations required for each location.
Practical decision flow
Confirm that the affected place is not the firm's principal place of business.
Prepare an accurate opening or closure intimation through a partner or agent using the current State procedure.
Retain the acknowledgement, confirm the register note and separately update other affected business registrations.
Check the applicable state law
This guide explains the central Section 61 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
- Confirm that the affected place is not the firm's principal place of business.
- Prepare an accurate opening or closure intimation through a partner or agent using the current State procedure.
- Retain the acknowledgement, confirm the register note and separately update other affected business registrations.
Avoid
- Moving the principal place is a Section 60 matter. A branch entry is not a substitute for GST, establishment, trade or sector-specific permissions. Applicable State rules or amendments may prescribe forms, deadlines and further requirements beyond the central wording.
Glossary
- Intimation
- Information sent to the Registrar about the specified change.
- Non-principal place
- A business location other than the firm's principal place of business.
Frequently asked questions
Who may send the branch intimation?
Under the central text, any partner or agent of the firm may send it, subject to the applicable filing procedure.
Does this cover moving the principal office?
No. A principal-place alteration falls under Section 60.
Does a Register of Firms entry authorise every branch activity?
No. Separate tax, licensing and local requirements must be assessed on their own terms.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026