This is a REDUNDANT RULE. The provisions of Registration of Firms were omitted by the Finance Act, 1992 w.e.f. 1-4- 1993.
Declaration for continuation of registration.
The declaration to be furnished under sub-section (7) of section 184 (of Income Tax Act, 1961) shall be in Form No. 12 and shall be verified in the manner indicated therein and shall be signed by the persons concerned in accordance with sub-rule (5) of rule 22 (of Income Tax Rules, 1962).