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Assertion (A): A partnership firm can have maximum 50 partners. Reason (R): Maximum limit of partners is prescribed in the Partnership Act, 1932. - Accounts

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Question

Assertion (A): A partnership firm can have maximum 50 partners.

Reason (R): Maximum limit of partners is prescribed in the Partnership Act, 1932.

In the context of the above two statements, which of the following is correct?

Options

  • Both (A) and (R) are correct and (R) is the correct explanation of (A).

  • Both (A) and (R) are correct but (R) is not the correct explanation of (A).

  • Only (A) is correct.

  • Both (A) and (R) are wrong.

MCQ
Assertion and Reasoning
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Solution

Only (A) is correct.

Explanation:

A partnership firm can have a maximum of 50 partners, but this limit is not prescribed in the Partnership Act, 1932. Instead, it is specified under Rule 10 of the Companies (Miscellaneous) Rules, 2014, issued under the Companies Act, not the Partnership Act. Therefore, the assertion is correct, but the reason is incorrect.

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Chapter 1: Accounting for Partnership Firms - Fundamentals - OBJECTIVE TYPE QUESTIONS [Page 1.202]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 1 Accounting for Partnership Firms - Fundamentals
OBJECTIVE TYPE QUESTIONS | Q 2. | Page 1.202
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