Date of formation of partnership firm ?

This query is : Resolved 

31 January 2012 Dear sir,
My query is that, if a partnership firm commenced and started their business on 01-01-2012 on a oral agreement. But they purchased stamp papers to write partnership deed on 15-01-2012 to obtain PAN and fulfil other formalities. In such a case what would be date of formation of partnership to mention on partnership deed.
Regards!

31 January 2012 15.01.2012 or any date thereafter



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