Number of branches to open

ap dsc (2 Points)

17 September 2021  

One of my Friend Recently CA Qualified and started to Practice. now he want to Open 4 New Branches at different cities. my query is,  is he eligible to Open 4 new branches? he is proprietor.

at 4 places 4 full time staff are there. (distance morethan 60 km each city)