Is ptrc is necessary for partnerships firm if number of employees is zero in firm?

AMOL RAYKAR (128 Points)

16 January 2017  
there is one partnership firm having 4 partner..in the firm there is no employee working only partners are working. so is it necessary to register firm for professional tax under p.t.R.c.??? can partners register directly to p.t.e.c to file professional tax. ???