To identify or classify eligible entities under the Indian Partnership Act, the following are eligible to become partners in a partnership firm:
Firm: A partnership firm that has been registered may join as a partner in another partnership firm.
Hindu Undivided Family (HUF): If the Karta of a HUF has contributed his self-acquired or personal expertise and labour to the partnership firm, he may do so in his role as such.
Trustees: Unless specifically prohibited by its bylaws or objects, trustees of private religious trusts, family trusts, and Hindu mutts may enter into partnerships.