A ca firm having two partners and one partner resigns

This query is : Resolved 

10 June 2019 Dear Experts
What will be the consequences when a CA Firm having two partners and one partner resigns?. Whether the firm can continue as a proprietary firm with same PAN or the continuing Partner register as a fresh one with ICAI and and obtain Firm Registration Number?.Kindly advice

10 June 2019 the same trade name may be used. But PAN? Sorry...pan is that of FIRM, it can NOT be used by the proprietor



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