In what cases is opening an account for a Horticultural Non-profit Partnership necessary?

All Horticultural Non-profit Partnerships must have a current account with a bank — this is established by law. It is required for conducting all financial transactions for the needs of the horticultural non-profit partnership. For example, plot owners pay membership fees and electricity charges into it, and the chairperson uses it to pay for road clearing, water testing, and so on.