Registration of Clubs

Depends upon objects of the club
is it recreation club
is it business associates club
is it Housing Society members club
it can be under MCS Act, Trust Act , as AoP, or as BoI , Societies Registration Act

under which acts an AOP or BOI is registered/incorporated ?

As these are not legal entities and are mere granted legal status for tax assessment as a fax unit..

Moreover , a consortium or a joint venture is not necessarily an AOP/BOI according to the judgements of Supreme Court as they may lack common management or/and jointness in efforts..

Simply apply for PAN for AOP or BOI and thereafter open bank account.