The difference in the constitution has happened because of a partner coming in or another going out or change in the share of the partners . Under the section 185 and section 187 firm continues to be the same as before in the eye of law, but there is a change in the constitution of the firm or in a share of partners. The section 8 registration provides that where a change has taken place in the constitution of a firm or in the shares of the partners in the year. The firm is required to furnish a certified copy of the revised deed along with the return of the income for the estimate relevant year. An Difference Constitution of the firm The revolution in the constitution of a firm provides that one or more partners fail the firm the aged partner continues as a partner . If all the old partners quit the firm and the new partners enters in, it does not affect the change in firm registration . Where a firm is disappearing with the death of any of the partners in the fir...