Application for registration

A. Application for registration.-

1. (1) An application may be made to the assessing authority on behalf of any firm constituted under an instrument of partnership specifying the individual shares of the partners, for registration for the purpose of this Act.
2. (2) The application shall be made by such person or persons and at such time as shall contain such particulars and shall be in such manner as may be prescribed and shall be dealt with by the assessing authority in such manner as may be prescribed.