Proprietorship firm closure

DEAR,

FIRST TELL ME, UNDER WHICH ACT YOU NEED TO REQUIRE PROPRIETORSHIP FIRM?????

COZ UNDER INCOME TAX ACT, THERE IS NO NEED AT ALL....... SINCE INCOME TAX DOES NOT KNOW PROPRIETORSHIP FIRM. IT ACT ONLY KNOWS TO PROPRIETOR I.E. INDIVIDUAL.

THERE IS NO WORD LIKE PROPRIETOR IN INCOME TAX ACT AT ALL. THER IS WORD INDIVIDUAL.

No Dear, I mean CA Proprietorship firm. I want to close my CA Proprietorship firm.