Draft or download an institutional-grade, tax-optimized partnership deed format in Microsoft Word (.docx) and PDF. Compliant with the revised Finance (No. 2) Act, 2024 Section 40(b) remuneration slabs (effective AY 2025-26 & AY 2026-27), Section 194T 10% TDS withholding, Section 42(c) business continuity covenant, 18-State Article 46 Stamp Duty schedule, Form V / ROF Form 1 statements, and Supplementary Deed formats.
A Partnership Deed is a formal written agreement executed among two or more persons entering into business together under Section 4 of the Indian Partnership Act, 1932. It legally establishes the firm name, registered principal place of business, capital contributions, profit and loss sharing ratios, operational authority, and banking arrangements.
Why is a written deed indispensable? While an oral partnership is legally recognised, operating without a written deed triggers severe statutory defaults under Section 13: profits and losses must be shared equally regardless of capital contributed, no partner salary is allowed, and no interest on capital can be paid. Furthermore, tax deductions for working partner remuneration under Section 40(b) are completely denied by the Income Tax Department without an explicit written deed.
Is registration compulsory? Firm registration with the Registrar of Firms (ROF) under Section 58 is optional. However, Section 69 imposes disabling handicaps on unregistered firms: an unregistered firm cannot sue third parties or clients to recover commercial debts, and partners cannot sue co-partners in court.
Select an industry preset, customize partner shares and profit ratios, generate exhaustive business purpose clauses with Gemini AI, simulate Section 40(b) tax deductions, and export professional DOCX & PDF packages.
No watermarks • Bookman Old Style 12pt legal layout • Dynamic multi-partner tables & witness blocks
90% on first Rs. 6,00,000 (Rs. 5,40,000) + 60% on balance Rs. 9,00,000 (Rs. 5,40,000) = Rs. 10,80,000.
Split equally across 2 working partner(s): ₹5,40,000 per partner/year.
OF M/S APEX GLOBAL TRADERS
Indian Partnership Act, 1932 • Section 40(b) Compliant
THIS DEED OF PARTNERSHIP is made and executed on this 12/09/2026 at New Delhi, State of Delhi, by and between:
1. MR. RAJESH SHARMA, S/o Late Shri Omprakash Sharma, residing at Flat 402, Block C, Preet Vihar, Delhi - 110092, bearing Permanent Account Number (PAN) ABCPS1234F and Aadhaar/ID No. XXXX-XXXX-4812 (hereinafter referred to as the “FIRST PARTY”, which expression shall unless repugnant to the context include their legal heirs, executors, administrators, and permitted assigns); AND
2. MR. VIKRAM SINGHANIA, S/o Shri Suresh Singhania, residing at B-12, Sector 15, Noida, Gautam Buddha Nagar, Uttar Pradesh - 201301, bearing Permanent Account Number (PAN) XYZPS5678G and Aadhaar/ID No. XXXX-XXXX-9134 (hereinafter referred to as the “SECOND PARTY”, which expression shall unless repugnant to the context include their legal heirs, executors, administrators, and permitted assigns);
WHEREAS:
A. The Parties hereto have mutually agreed to associate themselves together as partners to carry on commercial business under the name and style of M/s APEX GLOBAL TRADERS under the provisions of the Indian Partnership Act, 1932.
B. The Parties deem it expedient and necessary to reduce the agreed terms, rights, duties, capital contributions, profit-sharing ratio, and operational management of the partnership firm into writing.
NOW, THEREFORE, THIS DEED OF PARTNERSHIP WITNESSETH AND IT IS HEREBY MUTUALLY AGREED BY AND BETWEEN THE PARTIES HERETO AS FOLLOWS:
1. FIRM NAME: "M/S APEX GLOBAL TRADERS"
2. COMMENCEMENT & DURATION: Commenced on 01/10/2026, duration "At Will".
3. PRINCIPAL PLACE: Shop No. 14, Commercial Complex, Barakhamba Road, Connaught Place, New Delhi - 110001
4. OBJECTS: To carry on the business of wholesale and retail commercial trade, import, export, distribution, marketing, and agency representation of commercial merchandise, industrial components, electronic appliances, and consumer goods, and to engage in all ancillary activities necessary for the commercial growth of the firm.
5. CAPITAL: Total Rs. 10,00,000 (Rupees Ten Lakh Only).
6. PROFIT SHARING: Mr. Rajesh Sharma: 50% | Mr. Vikram Singhania: 50%
7. INTEREST ON CAPITAL: Simple interest at 12% p.a. (max 12% as per Sec 40(b)(iv)).
8. WORKING PARTNER REMUNERATION: Computed under Section 40(b)(v) formula (90% on first Rs. 6,00,000 book profit, 60% on balance).
9. SECTION 194T TDS: 10% TDS on partner salary, interest & bonus exceeding Rs. 20,000 p.a.
10. BANK ACCOUNT: State Bank of India operated any_partner.
11. CONTINUATION (SEC 42(c) OVERRIDDEN): Firm does not dissolve on death/insolvency of a partner.
12. ARBITRATION: Sole arbitrator at New Delhi.
SIGNATURES OF ALL PARTNERS:
_________________________ (Mr. Rajesh Sharma)
_________________________ (Mr. Vikram Singhania)
A partnership deed must withstand scrutiny from the Registrar of Firms, commercial banks, and Income Tax Assessing Officers. Ensure each of these 15 statutory clauses is drafted with precision.
| # | Clause Name | Statutory Basis | Drafting Objective & Legal Purpose | Hazard / Drafting Trap |
|---|---|---|---|---|
| 1 | Preamble, Parties & Date | Section 4, Indian Partnership Act | Identifies all partners with legal names, fathers’ names, permanent addresses, PAN, and Aadhaar. | Vague descriptions lead to identity challenges during firm PAN and bank KYC verification. |
| 2 | Firm Name & Principal Place | Section 58(1)(a) & (b) | Defines the legal operating trade name and principal office address for statutory notices and ROF filings. | Using restricted words like "Crown", "National", "Imperial" without Central Government sanction violates Section 58(3). |
| 3 | Business Nature & AI Purpose Objects | Section 12(a) | Comprehensive description of core commercial operations, ancillary trading powers, and consultancy rights. | Ultra-narrow purpose clauses prevent opening new product lines or obtaining bank working capital facilities. |
| 4 | Commencement & Duration (At Will vs Fixed) | Section 7 & Section 43 | Specifies whether the firm is "Partnership at Will" (dissolvable by written notice) or for a fixed duration. | If silent, it is presumed "at will", enabling any individual partner to trigger dissolution by simple notice. |
| 5 | Capital Contribution & Schedule | Section 13(c) & Article 46 Stamp Act | Records initial capital brought in by each partner (cash/kind) and procedures for additional capital calls. | Failure to record capital invites ad-valorem stamp duty disputes and internal equity claims. |
| 6 | Profit & Loss Sharing Ratios | Section 13(b) | Defines exact mathematical percentages (totalling 100%) for distributing net profits and bearing losses. | If deed is silent, Section 13 mandates equal profit sharing regardless of whether one partner invested 95% capital. |
| 7 | Working Partner Remuneration (AY 2025-26) | Section 40(b), Income-tax Act, 1961 | Explicitly names working partners and sets statutory limits: 90%/₹3L on first ₹6L profit, 60% on balance. | Vague drafting ("as per Section 40(b)") gets remuneration disallowed by tax Assessing Officers. |
| 8 | Interest on Capital (Max 12% p.a.) | Section 40(b)(iv) & Section 13(c) | Authorises simple interest on partner capital/current balances up to the 12% p.a. tax-deductible ceiling. | Deed silence means 0% interest. Interest exceeding 12% is disallowed and taxed in the firm’s hands at 30%. |
| 9 | Section 194T TDS Compliance (w.e.f. 1 Apr 2025) | Section 194T, Income-tax Act | Obligates firm to deduct 10% TDS on partner salary/interest exceeding ₹20,000 per financial year. | Failure to register for TAN and deduct TDS attracts interest, penalty, and disallowance under Section 40(a)(ia). |
| 10 | Banking Operations & Signing Powers | Section 19(2)(b) | Prescribes operating mandate (singly or jointly) for cheques, RTGS, loans, and digital banking. | Without specific deed authority, no partner has implied authority to open a bank account on behalf of the firm. |
| 11 | Partner Duties, Restrictions & Non-Compete | Sections 9, 11(2) & 16 | Enforces good faith, forbids secret profits, and restricts competing business during partnership. | Lack of non-compete allows a partner to divert customers and lucrative contracts to their private firm. |
| 12 | Admission, Retirement & Expulsion | Sections 31, 32 & 33 | Sets notice period (standard 30 days), unanimous consent for new partners, and buyout settlement terms. | Partners cannot expel a partner unless the deed expressly grants expulsion powers exercised in good faith. |
| 13 | Succession & Non-Dissolution on Death | Section 42(c) Override | CRITICAL: Overrides automatic statutory dissolution upon a partner’s demise; firm continues with survivors. | Without this clause, the firm dissolves instantly upon death, freezing bank accounts and business contracts. |
| 14 | Arbitration & Dispute Resolution | Arbitration & Conciliation Act, 1996 | Mandates confidential fast-track arbitration with designated seat and venue before civil litigation. | Omission forces protracted civil court litigation, locking firm bank accounts under court receivership. |
| 15 | Dissolution Waterfall & Supplementary Deed | Section 48, Indian Partnership Act | Codifies asset liquidation priority: (1) third-party debts; (2) partner advances; (3) capital; (4) surplus split. | Disputes over priority during winding up lead to personal asset attachment by creditors. |
A partnership deed is charged as an “Instrument of Partnership” under Article 46 of the Indian Stamp Act, 1899 or corresponding State Stamp Acts. Under Section 35 of the Indian Stamp Act, any instrument not duly stamped is strictly inadmissible as evidence in court and attracts impounding with penalties up to 10 times the deficit duty.
Cap increased from ₹15,000 to ₹50,000 w.e.f. 14 Oct 2024. Article 46 Maharashtra Stamp Act.
Indian Stamp Act (Delhi Amendment), Article 46. Available via SHCIL e-Stamping.
Karnataka Stamp Act, 1957. Processed via Kaveri 2.0 e-stamping portal.
Gujarat Stamp Act, Article 44. e-Stamping via SHCIL and cyber treasury.
Rajasthan Stamp Act, Article 44. Integrated with Rajasthan e-Gras.
MP Stamp Act. e-Stamping mandatory through MPIGR portal.
Bihar Stamp Act / Jharkhand Stamp Rules. Physical or e-stamp as applicable.
Chhattisgarh Stamp Rules. SHCIL e-stamping.
J&K Stamp Act. e-Stamping via SHCIL.
Goa Stamp Act, Article 46.
Kerala Stamp Act, 1959. Pearl e-stamping portal.
Punjab / Haryana Stamp Rules. Flat duty regardless of capital.
UP Stamp Act, Article 46. Available via SHCIL e-stamp.
AP/TS Stamp Act. Both states feature fully digital firm registration.
Tamil Nadu Stamp Act, Article 46. SHCIL e-stamping.
Bengal Stamp Act, 1935, Article 46. GRIPS e-portal.
Standard nominal non-judicial stamp paper under Indian Stamp Act.
Per Tripura Stamp (Amendment) Act, 2020.
The Finance (No. 2) Act, 2024 introduced historic revisions to working partner remuneration deduction limits under Section 40(b)(v), effective for Assessment Year 2025-26 and all subsequent financial years. This was the first major slab increase in over 15 years, doubling the base book-profit threshold from ₹3,00,000 to ₹6,00,000.
| Book Profit Tier | New Deductible Ceiling (AY 2025-26 onwards) | Old Limit (Pre-2024) |
|---|---|---|
| On the first ₹6,00,000 of book profit (or in case of a loss) | ₹3,00,000 or 90% of book profit, whichever is higher | ₹1,50,000 or 90% of book profit on first ₹3L |
| On the balance of book profit | 60% of book profit | 60% of book profit |
Comparative tax deductibility under the new Finance Act 2024 provisions:
Even when the firm incurs a financial loss, a minimum deductible remuneration of ₹3,00,000 is allowable to working partners.
Calculated as 90% of ₹5,00,000 = ₹4,50,000 (which exceeds the ₹3,00,000 statutory floor).
Calculated as 90% of first ₹6,00,000 (₹5,40,000) + 60% on balance ₹9,00,000 (₹5,40,000) = ₹10,80,000. Under the old pre-2024 rules, this was only ₹9,90,000!
The Income-tax Act, 2025 (Parliament approval 12 August 2025; Presidential assent 21 August 2025) comes into force on 1 April 2026 (Tax Year 2026-27), replacing the Income-tax Act, 1961. It is a revenue-neutral re-codification: tax rates and the substantive firm-taxation rules are unchanged — only section numbers and the AY/PY framework change (assessment year + previous year become a single “tax year”). A deed drafted with correct clauses under the 1961 Act remains valid; only the statutory citations need updating.
Confirmed against professional section-mapping references. Do not alter statutory section numbers.
| Subject | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Partner remuneration / interest deduction limits (slabs) | Section 40(b) | Section 35(e) |
| TDS on salary, remuneration, commission, bonus, interest paid to a partner (10%, ₹20,000 threshold) | Section 194T | Section 393(3), Table Sl. No. 7 (payment code 1067) |
| Partner remuneration / interest taxable as business income in partner's hands | Section 28(v) | Section 26(2)(g) |
| Charge of tax on the firm (30%) | Section 167A | Section 324 |
| Conditions for assessment as a firm | Section 184 | Section 325 |
| Partner's profit-share exemption | Section 10(2A) | NOT CHECKED — verify before relying |
The Section 40(b) slab formula (₹3,00,000 or 90% of book profit on the first ₹6,00,000; 60% on the balance), the 12% p.a. interest-on-capital ceiling, the 10% TDS rate and ₹20,000 aggregate threshold, and the 30% flat firm tax rate — all carried forward unchanged in substance.
Enacted via the Finance (No. 2) Act, 2024, Section 194T establishes an unprecedented withholding tax regime for partnership firms and LLPs paying remuneration, interest, or commissions to their partners.
The firm must deduct tax at source at 10% at the time of credit to the account of the partner or at the time of payment in cash or cheque, whichever is earlier.
TDS applies only when the aggregate amount of salary, remuneration, commission, bonus, or interest credited/paid to a specific partner exceeds ₹20,000 during the financial year.
A partner’s share in the total income / net profits of the firm remains 100% tax-exempt in the hands of the partner under Section 10(2A) and is NOT subject to Section 194T TDS.
Under Indian jurisprudence, firm registration is voluntary under Section 58. However, an unregistered firm is practically crippled in commercial litigation due to the harsh procedural barriers codified in Section 69.
When business founders operate on verbal arrangements or execute an incomplete deed that omits crucial operational clauses, the Indian Partnership Act, 1932 imposes rigid default rules:
| Subject Matter | With Our Custom Partnership Deed | Without a Deed (Statutory Default) | Statutory Reference |
|---|---|---|---|
| Profit & Loss Split | Divided strictly in agreed ratio (e.g. 70:30 or 50:50) | Must be shared EQUALLY regardless of unequal capital | Section 13(b) |
| Partner Salary / Remuneration | Deductible under Sec 40(b) (90%/60% slabs) | ZERO salary permitted; tax deductions 100% denied | Section 13(a) |
| Interest on Capital | Permitted up to 12% p.a. simple interest | ZERO interest on capital allowed | Section 13(c) |
| Partner Demise / Insolvency | Firm CONTINUES; succession settlement with heirs | FIRM DISSOLVES AUTOMATICALLY | Section 42(c) |
| Bank Current Account | Opened smoothly using certified deed & bank mandate | Banks will refuse account opening under RBI KYC norms | RBI KYC Directions |
| Admission of New Partner | Can define majority or unanimous voting rules | Requires consent of EVERY existing partner (veto risk) | Section 31(1) |
When business dynamics evolve—such as admitting an investor partner, retiring an existing partner, changing capital, or revising remuneration slabs following the Finance Act 2024—the original deed cannot be altered by handwritten annotations. The partners must execute a formal Supplementary Partnership Deed (Deed of Modification).
Every modification requires the unanimous written consent of all continuing, outgoing, and incoming partners.
Execute on non-judicial stamp paper. If capital increases, differential stamp duty must be paid under Article 46.
For registered firms, submit Form V (Form E in Maharashtra) within 90 days of alteration to maintain valid ROF records.
Submit certified supplementary deed copy to the bank manager, Income Tax portal, and GST portal to update authorized signatories.
Need to amend partner remuneration to new Section 40(b) slabs, admit a partner, or file Form V under Section 63? Download editable Microsoft Word (.docx) specimen drafts.
Follow this verified legal roadmap to bring your partnership firm into full statutory compliance:
Review all partner names, permanent addresses, capital figures, and profit split (must total 100%).
Purchase non-judicial stamp paper or e-stamp certificate from SHCIL/treasury as per your State schedule.
All partners sign on each page of the deed in the presence of 2 independent witnesses who sign the attestation page.
Attest the executed deed before a Public Notary with notary stamps and registration ledger entry.
Apply for firm PAN (Form 49A) and TAN (Form 49B for Sec 194T TDS) via NSDL or UTIITSL online portal.
Submit notarized deed copy, firm PAN, Bank Mandate, and partner KYC to bank to open current account.
Submit Form 1 (Form A in MH) with certified deed copy and fees to Registrar of Firms to obtain Certificate of Registration.
Complete GST registration if turnover exceeds ₹20L/₹40L, and register on Udyam portal for MSME benefits.
Comprehensive legal answers based on the Indian Partnership Act, 1932, Income-tax Act, 1961 (AY 2025-26), and judicial precedents.
A Partnership Deed is a formal legal charter executed under the Indian Partnership Act, 1932 that defines the contractual relationship between two or more persons carrying on business in common with a view to profit (Section 4). It legally governs capital contributions, profit and loss sharing ratios, management rights, working partner remuneration under Section 40(b), interest on capital, admission, retirement, and dispute resolution.
No. Registration of a partnership deed with the Registrar of Firms (ROF) under Section 58 is optional. However, Section 69 of the Indian Partnership Act, 1932 imposes severe legal disabilities on unregistered firms: an unregistered firm cannot file a civil lawsuit in court against third parties to enforce contractual debts, and partners cannot sue co-partners or the firm. Therefore, registration is practically indispensable for commercial protection.
Under Section 40(b) of the Income-tax Act, 1961 as amended by the Finance (No. 2) Act, 2024 (effective AY 2025-26 onwards), deductible working-partner remuneration is capped at: (1) on the first ₹6,00,000 of book profit or in case of a loss, ₹3,00,000 or 90% of book profit (whichever is higher); and (2) on the balance of book profit, 60%. Competitor deeds showing ₹1,50,000 are obsolete.
Assessing Officers routinely disallow partner remuneration under Section 40(b) if the deed merely states "remuneration shall be paid as per the provisions of Section 40(b)". Under established judicial precedents, the partnership deed must either explicitly quantify the monetary remuneration (e.g. ₹50,000 per month) or specify the exact statutory computation formula (90% on first ₹6L, 60% on balance) and identify the designated working partners by name.
Effective 1 April 2025, Section 194T mandates that partnership firms and LLPs must deduct TDS at 10% on any salary, remuneration, commission, bonus, or interest credited or paid to a partner if aggregate payments exceed ₹20,000 in a financial year. However, the partner’s share of net profit is exempt under Section 10(2A) and is not subject to Section 194T TDS.
Under Section 42(c) of the Indian Partnership Act, 1932, a partnership firm dissolves automatically upon the death of any partner by statutory default, UNLESS the partnership deed contains an explicit continuation covenant. All professionally drafted deeds override Section 42(c) by providing that the firm shall continue with the surviving partners, and the deceased partner’s legal heirs shall be settled in monetary terms.
In Maharashtra, under Article 46 of the Maharashtra Stamp Act, stamp duty is 1% of the firm’s capital contribution, subject to a minimum of ₹500 and a maximum cap of ₹50,000 (raised from ₹15,000 w.e.f. 14 October 2024). In Delhi, stamp duty is 1% of capital, minimum ₹200, maximum ₹5,000 under Article 46 of the Indian Stamp Act (Delhi Schedule).
Without a written deed, statutory defaults under Section 13 apply: (1) profits and losses are shared equally regardless of capital contribution; (2) partners receive zero salary or remuneration; (3) zero interest on capital is allowed; (4) income tax deductions under Section 40(b) are completely denied; and (5) scheduled banks will refuse to open a Current Account in the firm’s name.
Notified on 20 July 2026, the Maharashtra Partnership (Amendment) Act, 2026 mandates electronic e-filing for firm registration, amendments (Form E), and notices with the Registrar of Firms (ROF) Maharashtra. This digital transition was enacted to eliminate manual paperwork backlogs at the Mumbai and Pune ROF offices and expedite the issuance of Registration Certificates.
Form 1 (termed Form A in Maharashtra) is the statutory application statement for registration of a firm under Section 58 of the Indian Partnership Act, 1932. It records the firm name, principal place of business, other places of business, partner full names and permanent addresses, joining dates, and duration. It must be physically or digitally signed and verified by ALL partners before a Notary Public, Magistrate, or Gazetted Officer.
Under Section 40(b)(iv) of the Income-tax Act, interest paid to partners on their capital contribution or current account balances is tax-deductible only up to a maximum rate of 12% per annum simple interest. Furthermore, interest is deductible only if it is explicitly authorized by the partnership deed from the date of execution.
Notarisation of a partnership deed before a Notary Public is standard commercial practice to authenticate partner signatures and execution date. Registration under the Registration Act, 1908 at the Sub-Registrar’s office is mandatory ONLY if the partnership deed contributes or transfers immovable property (land, buildings) into the firm’s common stock (Section 17). Otherwise, registration with the Registrar of Firms (ROF) under Section 58 suffices.
Yes. Any alteration in profit sharing, capital, partner remuneration, firm address, or business objects is executed through a Supplementary Partnership Deed (Deed of Modification) signed by all partners on appropriate non-judicial stamp paper. If the firm is registered with the ROF, Form V (or Form E) must be filed with the Registrar within statutory time limits.
Under Section 30 of the Indian Partnership Act, 1932, a minor cannot be a full partner because an agreement with a minor is void ab initio under the Indian Contract Act. However, with the consent of all existing partners, a minor can be admitted to the BENEFITS of partnership. The minor is not personally liable for firm debts; only their share in firm property is liable.
Banks require: (1) Certified copy of the Stamped Partnership Deed; (2) Firm PAN Card; (3) Registration Certificate from Registrar of Firms (if registered) or 2 secondary business proofs (GSTIN, Shop & Establishment, Udyam); (4) Partner PAN cards and Aadhaar/Passports; and (5) Firm Bank Account Opening Mandate signed by all partners specifying signing powers.
Our AI Assistant leverages Google Gemini 2.5 models trained on Indian commercial precedents and the Indian Partnership Act, 1932. When you provide a brief prompt or select an industry preset, the engine generates an exhaustive business purpose clause covering core commercial activities, ancillary operational authority, intellectual property licensing, and statutory compliance powers.
You can download a vetted, ready-to-use Partnership Deed format as per Income Tax Act 2025 in both Microsoft Word (.docx) and PDF directly from this page for free. The template incorporates the verified statutory cross-references for Tax Year 2026-27 onwards — including Section 35(e) [formerly Section 40(b)] working-partner remuneration slabs (₹3 Lakh / 90% on first ₹6L profit, 60% on balance), Section 393(3) Table Sl. No. 7 / Section 194T 10% TDS compliance, Section 42(c) business continuity covenant, and state-wise Article 46 stamp duty schedules. Under Section 536 repeal-and-savings, existing deeds remain valid without fresh stamp paper, but a supplementary deed is recommended to update statutory citations.
Under Article 46 of Schedule I to the Indian Stamp Act, 1899 (and corresponding Article 46 of the Maharashtra Stamp Act), an "Instrument of Partnership" is chargeable with non-judicial stamp duty. In Maharashtra, stamp duty is levied at 1% of the total capital contribution of the firm, subject to a minimum of ₹500 and a statutory ceiling of ₹50,000 (increased from ₹15,000 w.e.f. 14 October 2024). E-stamping via the Maharashtra GRAS portal or SHCIL is mandatory.
Under Section 63 of the Indian Partnership Act, 1932, Form V (or Form E in Maharashtra) is the statutory notice submitted to the Registrar of Firms (ROF) whenever there is a change in the constitution of the firm (admission, retirement, or demise of a partner) or change in firm name/objects. Any alterations in profit-sharing, partner remuneration, or capital require executing a Supplementary Partnership Deed (Deed of Modification) on non-judicial stamp paper, followed by filing Form V with the ROF within statutory time limits.
हाँ, भारतीय साझेदारी अधिनियम 1932 (Indian Partnership Act, 1932) के तहत पार्टनरशिप डीड हिंदी या अंग्रेजी किसी भी भाषा में निष्पादित (execute) की जा सकती है। हालांकि, बैंकों में फर्म का चालू खाता (Current Account) खोलने, पैन कार्ड प्राप्त करने तथा आयकर अधिनियम धारा 40(b) और 194T के तहत छूट क्लेम करने के लिए अंग्रेजी या द्विभाषी (bilingual) ड्राफ्ट मानक माना जाता है। आप हमारे पोर्टल से वर्ड (.docx) और पीडीएफ में ड्राफ्ट डाउनलोड कर सकते हैं।
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