Question ID : 44685

Difference Between CA Practicing as Sole Practice and as Proprietor

While Filling up Form 18 there are two options a) Proprietor/ Partner and B) Sole Practice. What is the exact difference between Proprietorship and sole practice form of practice between the two ? And What Kind Of Function Which Can Performed By CA Practicing As a Proprietorship Can Not Be Performed By CA Practicing As Sole Proprietor And Vise Versa.

No difference. If you are practicing under a specific trade name it will be proprietorship. if you are using your name only then it is sole practice.