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    The sole proprietorship is the simplest business form under which one can operate a business. The sole proprietorship is not a legal entity. It simply refers to a person who owns the business and is personally responsible for its debts. A sole proprietorship can operate under the name of its owner or it can do business under any other name which he wishes to register.
    The sole proprietorship is a popular business form due to its simplicity, ease of setup, and nominal cost. A sole proprietor need only register his or her name and secure local licenses, and the sole proprietor is ready for business.

    Advantages:

    • It is the simplest and easiest form of business
    • There is no legal distinction between the owner and the business.
    • Easy to register.
    • There are less legal compliances and regulation in comparison to company
    • Only Income tax is required to be filed.