A Partnership is a business structure in which two or more individuals manage and operate a business in accordance with the terms and conditions set out in the Partnership Deed. It is a popular form of business constitution that are owned, managed and controlled by an Association of People for profit.

The partners in a partnership may be individuals, businesses, interest-based organizations, schools, governments or combinations. Organizations may partner to increase the likelihood of each achieving their mission and to amplify their reach.

Partnership firms are relatively easy to start and it is prevalent amongst small and medium sized businesses in the unorganized sectors. It is not compulsory to register a Partnership firm; however, it is advisable to register a Partnership firm due to the added advantages. Partnership firms are created by drafting a Partnership deed amongst the Partners.

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