Partner share changes and constitution changes must be promptly intimated to the Assessing Officer during firm registration. A firm seeking registration under the income-tax rules must communicate any subsequent change in its constitution or in the shares of its partners to the Assessing Officer. The obligation applies where the change occurs after the date of the application, or the last of multiple applications, and before completion of the relevant assessment, so far as the change is known to the firm. The intimation must be given as soon as possible after each such change takes place.