The deed says partner A will handle only the purchase department and B will handle the sales department. This relates to which clause?

Correct answer: Division of duties

The governing concept is the division of duties among partners. When the partnership deed assigns the purchase department to A and the sales department to B, it distributes managerial work and fixes responsibility for particular business functions. This arrangement helps partners know who will supervise purchasing, selling, records, and related decisions; it also reduces duplication, confusion, and conflict. Interest on capital is a return allowed on money invested by a partner, tax on profit is a statutory payment, and the date of drawings is used to calculate interest on withdrawals. None of those alternatives concerns the assignment of departments. Therefore option A, Division of duties, is correct.