A firm as such cannot enter into an agreement as a partner with another firm or individuals. And agreement between partners to carry on a business and to share its profits may be followed by a separate agreement between the same partners to carry on another business and share the profits therein.

Partnership is a type of business organization where two or more persons come together to carry on a business with a view to making a profit. However, there are certain restrictions on the formation of a partnership that need to be taken into account. One of these restrictions is that partnership cannot be formed between two artificial persons.

Explanation:

Two artificial persons cannot form a partnership because a partnership requires the contribution of both capital and labor. Artificial persons, such as companies or corporations, do not have the ability to contribute labor or personal skills to the business. They can only contribute capital. Therefore, they are not eligible to form a partnership.

Naturally borne and artificial persons also cannot form a partnership because the partnership requires the contribution of personal skills, which only naturally borne persons can provide. Artificial persons can only contribute capital, and therefore cannot form a partnership with naturally borne persons.

Similarly, two naturally borne persons cannot form a partnership if one of them is a minor or of unsound mind. In such cases, the partnership agreement would not be legally binding.

Conclusion:

In conclusion, a partnership can only be formed between two or more naturally borne persons who are competent to enter into a contract. Artificial persons, such as companies or corporations, cannot form a partnership because they cannot contribute personal skills to the business. It is important to understand these restrictions before entering into a partnership agreement.

In all the given options partnership can be formed because an artificial person has a separate legal entity and can form a partnership and also a naturally born persons can also form partnership therefore option d none of these will be the correct answer