A sole proprietor is the simplest form of an organization. A sole proprietorship can operate under the name of its owner or it can do business under a fictitious name. It is very easy and convenient way of doing business. It is the most common form of business in India. It has very minimum registrations and have very minimal regulatory compliance requirement. However, after the business develops, proprietorship does not offer facilities such as limited liability, separate legal entity, independent existence.

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