Hii Friend, You can start partnership business and for this you no need PAN card of all partners , here your partnership business will be operative but it is not registered with ROF(Registrar of Firms). And partnership deed can also be formed without PAN cards. And in long run of your Business if you want to get PAN card of your Firm then all partners PAN are required because as a partner you will be receiving share of profit and it must be shown in your Return of Income. And if you want to get registered with ROF then it is compulsory to have PAN cards of all partners. And those firms which are registered with ROF have more benefits than those of others who are not registered. So i suggest that having PAN card for Partnership Business is good option and have more advantages. Those who do not have PAN cards in partnership business are not able to prove their income in case of issues. Regards, Jitendra Suthar

The relation between partners arises out of a contract or an agreement which may be oral or written. When the written agreement is duly stamped it is known as "Partnership Deed". A partnership deed may be registered or unregistered; it is always advisable to get the partnership deed registered considering the benefits attached to it. **PAN CARD OF ALL THE PARTNER‘s is a compulsory list of document required for registration of Partnership Firms.** in fact having PAN details in partnership deed for all the partners establishes clear identity of all the partners. It's advisable to get all the PAN details of the partners. ONLY IN CASE OF UNREGISTERED PARTNERSHIP DEED PAN CARD OF PARTNERS' IS NOT NECESSARY .

PAN CARD of all the partners is not necessary for formation of Partnership Deed or Firm since it is not a part of the contents of the Partnership Deed.