• Registration of firms having partners not less than Two may be done with the District Registrars concerned.
  • In the application for registration, the signature of each partner shall be attested by an Advocate or Chartered Accountant.
  • The name of the firm shall not be objectionable.
  • Applications for Registration of firms may be effected through post also.
  • The registered firm shall file an annual declaration to the effect that the firm was in existence during the last year.