Section 2(1)(g) in The Companies (Authorised to Registered) Rules, 2014
(g)[ "firm" means a firm as defined in section 4 of the Indian Partnership Act, 1932 (9 of 1932);] [Inserted by Notification No. G.S.R. 563 (E), dated 31.5.2016 (w.e.f. 31.3.2014).]