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Partnership deed includes firm name, partners names, commencement date, profit sharing ratio.
Ref: NCERT Accountancy Class XII Chapter 2 Partnership Accounts explains partnership deed interest capital drawings profit appropriation guarantee provisions.
No agreement means no interest on capital allowed; Partnership Act silent on capital interest.
Ref: NCERT Accountancy Class XII Chapter 2 Partnership Accounts explains partnership deed interest capital drawings profit appropriation guarantee provisions.
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