Benami partnership prohibition requires amended registration forms; firms may file revised applications and be heard. An Explanation to section 185(1) treats firms as not genuine where a partner acted as a benamidar of another partner; registration forms were amended to require a declaration on this point. Where firms submitted applications in pre amendment forms, the Income tax Officer must notify them and allow an opportunity to file the revised registration forms; if a fresh amended form is furnished within the prescribed period, the application shall be disposed of on merits. The instruction permitting this opportunity was extended to cover the following assessment year to avoid hardship where new forms were unavailable.