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of <h1>Registering a Firm: Follow Rule 22, Use Form 11/11A Based on Changes, Include Original Partnership Instruments</h1> An application for the registration of a firm under the Income Tax Rules, 1962, must follow specific procedures outlined in Rule 22. If the application is submitted before the end of the relevant previous year, Form No. 11 is used if there are no changes in the firm's constitution or partner shares; Form No. 11A is used if changes occur. After the previous year, the same forms apply based on changes. The application must include original partnership instruments and be signed by all partners or their legal representatives, with provisions for absent or incapacitated partners.
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