Section 58 of the Indian Partnership Act of 1932 (“the Act”) specifies the incorporation process for a partner- ship. The opposite of registration, known as non-regis- tration, is when a business does not go through the formation procedure or operates without being regis- tered. In India, it is not necessary to register a partner- ship deed. However, there are some significant ramifi- cations which the partners should take into account as an unregistered partnership.
