https://www.taxtmi.com/caselaws?id=6231 Registration of a firm under the Indian Partnership Act is completed only when the Registrar records the entry in the register of firms and files the statement under section 59; mere presentation of the registration statement and fee under section 58 is not enough. On that basis, Rule 2(b) of the income-tax registration rules applies only to a firm already registered under the Partnership Act, so an application for registration under section 26A filed before completion of firm registration was out of time. The legislative materials relied upon could not displace the plain statutory scheme, and the referred question was answered against the assessee. en-us Fri, 15 Jan 1971 00:00:00 +0530 Wed, 14 Mar 2018 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6231 Registration of a firm under the Indian Partnership Act is completed only when the Registrar records the entry in the register of firms and files the statement under section 59; mere presentation of the registration statement and fee under section 58 is not enough. On that basis, Rule 2(b) of the income-tax registration rules applies only to a firm already registered under the Partnership Act, so an application for registration under section 26A filed before completion of firm registration was out of time. The legislative materials relied upon could not displace the plain statutory scheme, and the referred question was answered against the assessee. Case-Laws Income Tax Fri, 15 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6231