I have sent Form no. 117 for firm name approval but i didnot know about the "& Company" cannot be used as "& Co".
So after approval i want to changed it to "& Co." i have not submitted Form No. 118 till now but now want to change it can i do it or not. if yes then what will be the process for the same.
13 September 2014
Incase there is a delay in submitting the changes in firm beyond one month the firm shall submit an application with relevant fees for condonation of delay stating the reason.
(Form-18 –page 8:
https://220.227.161.86/8590form%2018_final.pdf)
Name can not be changed
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