Noting of branch changes: Registrar to record intimations when a registered firm opens or discontinues a non principal place of business. When a registered partnership firm discontinues business at, or begins business at, any place other than its principal place of business, any partner or agent may send intimation to the Registrar; the Registrar must note the intimation in the firm's entry in the Register of Firms and file the intimation along with the periodic statement relating to the firm.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Noting of branch changes: Registrar to record intimations when a registered firm opens or discontinues a non principal place of business.
When a registered partnership firm discontinues business at, or begins business at, any place other than its principal place of business, any partner or agent may send intimation to the Registrar; the Registrar must note the intimation in the firm's entry in the Register of Firms and file the intimation along with the periodic statement relating to the firm.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
