Registration of a partnership is complete
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only after the issue of certificate of registration by the Registrar of Firms
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as soon as an application in the prescribed form with the prescribed fee and other relevant details is delivered to the Registrar of Firms
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only after the Registrar of Firms records an entry of the statement in the Register of Firms to this effect
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after giving the information to the Central Government in this regard
Under the Indian Partnership Act, 1932, registration of a partnership firm is complete when the application in prescribed form with prescribed fee and details is delivered to the Registrar of Firms (Section 58). The certificate of registration is merely conclusive evidence of registration, not the completing act. Option B correctly states that registration is complete upon delivery of the application, not upon issuance of the certificate or recording in the register.