- In these rules, unless there is anything repugnant to the subject or context-(a)"The Act" means the Indian Partnership Act, 1932.(b)"Firm" means a body of persons consisting of two or more partners, to which the Act applies.(c)"Section" means a Section of the Act.(d)"Document" includes statements, intimations and notices prescribed by the Act, and(e)"Registrar" means a Registrar of Firms appointed under Section 57 of the Act.
