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Business & Partnership Registrar of Firms (Industries Dept) & SECP / FBR Verified Procedure: September 2026

Business & Partnership

کاروبار و شراکت داری (شراکت نامہ، فرم رجسٹریشن و معاہدات)

Commonly searched as: Sharakat Nama / Partnership Deed & Form-C Registration Guide Pakistan

Statutory documentation and registration standards for Pakistani enterprises, startups, and commercial partnerships. Covers drafting bilateral Partnership Deeds (شراکت نامہ) on e-Stamp paper, Form-C issuance from the Registrar of Firms, business compliance undertakings, and FBR NTN registration.

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1. What is this Document?

Under the Partnership Act 1932, a partnership is the relationship between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. To ensure full legal enforceability, bank account opening, and government tendering eligibility, partners execute a bilateral Partnership Deed (شراکت نامہ) on provincial non-judicial e-Stamp paper, register with the district Registrar of Firms (Industries Department) to secure a certified Form-C, and obtain a Partnership NTN from FBR.

2. When is this Document Used?

  • Forming a new commercial partnership, trading firm, software house, consultancy, or manufacturing enterprise
  • Opening a dedicated commercial Partnership Bank Account in any scheduled Pakistani bank
  • Applying for a firm National Tax Number (NTN) and Sales Tax Registration (STRN) with FBR
  • Submitting registered business credentials for public tenders, chamber of commerce memberships, or corporate vendor registrations

3. Who Needs It & What is Required?

Required Information

  • Full names, CNIC numbers, father names, and permanent residential addresses of all partners
  • Official business trade name and registered principal place of business
  • Total capital investment contributed by each partner (amount in PKR and percentage share)
  • Profit and loss sharing ratio (e.g. 50:50, 60:40) and monthly salary or drawing limits
  • Designated managing partner(s) authorized to operate bank accounts, sign tenders, and bind the firm

Supporting Documents Needed

  • Original CNIC copies of all partners and two independent Pakistani adult witnesses
  • Rent Agreement or ownership proof (Fard/Registry) for the registered business address
  • Utility bill (electricity or gas) of the business premises not older than 2 months
  • Provincial e-Stamp Paper (PKR 1,200 - 2,000 denomination) issued via BOP 32-A Challan
  • Form-A application signed by all partners in presence of an authorized Oath Commissioner

4. Step-by-Step Official Procedure

1

Draft Bilingual Partnership Deed on ClicknDocs

Executing Authority: ClicknDocs Workstation / Legal Drafter

Draft the comprehensive Partnership Deed specifying capital ratios, duties, bank operations, and dissolution terms using the ClicknDocs workstation.

2

Generate e-Stamp Paper via 32-A Challan

Executing Authority: Punjab Board of Revenue / Bank of Punjab

Issue official non-judicial e-Stamp paper from the Punjab e-Stamping portal (es.punjab.gov.pk) or Bank of Punjab under Article 46 of the Stamp Act.

3

Execution & Oath Commissioner Attestation

Executing Authority: Oath Commissioner / Notary Public

All partners sign every page, affix biometric thumb impressions, and attest the deed before a High Court appointed Oath Commissioner or Notary Public.

4

Submission to Registrar of Firms (Industries Dept)

Executing Authority: Registrar of Firms (Industries Department)

Submit Form-A along with attested Partnership Deed, rent agreement, and fee challan to the District Registrar of Firms (e.g. at Poonch House / Directorate of Industries in Lahore).

5

Issuance of Form-C Certificate & FBR NTN

Executing Authority: Registrar of Firms & Federal Board of Revenue

Upon document scrutiny, the Registrar issues the official Form-C Registration Certificate. The partners then apply for a Partnership NTN via FBR Iris portal.

5. Official Fees & Timelines

Fee Schedule
e-Stamp Paper Duty (Partnership Deed)
Article 46 Punjab Stamp Act schedule
PKR 1,200 - 2,000 (as per Punjab Stamp Schedule)
Registrar of Firms Filing Fee (Form-C)
Official treasury fee via National Bank / BOP
PKR 1,000
Oath Commissioner Attestation
Attestation and register entry
PKR 300 - 500
FBR Partnership NTN Registration
Online application on FBR Iris portal
FREE
Chamber of Commerce Membership (Optional)
Annual corporate association dues
PKR 5,000 - 15,000
Processing Timelines
Drafting & e-Stamp Execution Same Day (1 - 2 Hours)
Registrar of Firms Verification 7 - 14 Working Days
Form-C Certificate Issuance Dispatched or collected from Registrar Office
FBR NTN Generation 1 - 2 Working Days online

Frequently Asked Questions

Is it legally mandatory to register a partnership firm with the Registrar of Firms?

While an unregistered partnership is not illegal, under Section 69 of the Partnership Act 1932, an unregistered firm cannot file a lawsuit against any third party or between partners to enforce contractual claims. Registration and obtaining Form-C is therefore indispensable for legal protection and commercial banking.

Can a partnership deed be amended if a new partner joins or an existing partner leaves?

Yes. An amended Partnership Deed (Re-constitution of Partnership / شراکت نامہ ترمیم شدہ) must be drafted on e-Stamp paper, attested before an Oath Commissioner, and submitted to the Registrar of Firms with Form-D or Form-E to update official records.

What is the difference between a Registered Partnership Firm and a Private Limited Company (Pvt Ltd)?

A partnership firm is governed by the Partnership Act 1932 through the provincial Registrar of Firms with unlimited liability for partners, while a Private Limited Company is registered with the Securities and Exchange Commission of Pakistan (SECP) under the Companies Act 2017 offering limited liability protection.

Official Legal Disclaimer: Based on the Partnership Act 1932 and provincial Directorate of Industries regulations. Always verify specific district Registrar of Firms filing guidelines.