Taxmann's LLP Ready Reckoner by Taxmann

Contents

E G A P

OVERVIEW OF LLP ACT n o i t c u d o r t n I

t c A s e i n a p m o C n i y t i d i g i R

y n a p m o c d n a p i h s r e n t r a p f o d n e l b l a e d i s i P L L t c A P L L f o d n u o r g k c a B

t c A P L L f o s t n e t n o c f o w e i v r e v O

e c n a l g a t a P L L f o s t h g i l h g i H

d e r r a b t o n s w a l r e h t o f o n o i t a c i l p p A

s e l u R P L L

e l b a c i l p p a t c A s e i n a p m o C f o s n o i s i v o r P P eL mL oo St a i d n I f o e l o h w o t s e i l p p a t c A P L L

w a L P L L n i s e g n a h c r o j a m t n e c e R

P L L f o d n u o r g k c a b l a n o i t u t i t s n o C

P L L f o s e r u t a e f c i s a B

n o i s s e c c u s l a u t e p r e p f o g n i n a e M

s a l l e w s a n o i s s e f o r p r o f d e t e u r t i u t t s c na of cu en ba nm a/ ce Pd a Lr Lt

P L L m r o f n a c S C d n a A M C , A C

’ y t i t n e ‘ f o g n i n a e M

1.2-4

I-5

1.2-3

1.2-1

1.1A

1.2-2

1.2

1.1-10

7 1.1-9

6 1.1-6

6 1.1-8

6 1.1-7

5 1.1-5

3 1.1-3

2 1.1-1

4 1.1-4

3 1.1-2

1 1.1

I-19 Section Index

S T N E T N O C

E G A P

p i h s r e n t r a p y t i l i b a i l d e t i m i l l l a m S

f o m r o f y n a p m o c d n a m r fi h t i w n Po i Lt a Ls i fn o a ng or so i s r s a e pn i ms ou Cb p i h s r e n t r a p l a n o i t i d a r t n e e w t e b n o s i P r aL pL md on Ca P L L d n a y n a p m o c n e e w t e b n o s i r a p m o C INCORPORATION OF LLP n o i t c u d o r t n I

t n e m u c o d n o i t a r o p r o c n I

t n e m u c o d n o i t a r o p r o c n i f o s t n e t n o C

o p r o c n i e l i h w t n e m e t a t s e s l a f r o f t n P eL mL hg sn i n i t ua Pr

e c n a l g a t a P L L f o n o i t a r o p r o c n I r o f e r u d e c o r P P L L f o e m a N

P L L f o e m a n f o n o i t a v r e s e R

e m a n f o l a v o r p p a r o f a i r e t i r C

P L L a f o e m a n f o l a v o r p p a r o f a i r e t i r C

p u o r g nP i sL e L i n a af po me om ca rn e hn t i o e fm o a tn n ep s u no or cg gg nn i i n s i a u t r b o Of e m a n f o n o i t a v r e s e R

y t i l i c a f h c r a e s e m a n e e r F

r e s e r r o f n o i t a c i l p p A PP LL LL Nf Uo e Rm ma rn of Fo gn ni o i l t l a i F v

P L L N U R m r o f o t s e r u s o l c n E

e m a n f o e g n a h C

r ya dl oi bm /i Ps h Lt Li yw bd e et u mt i at ns n fo o ec gP nL aL hr ce h rt oo f f ni oe i t t a a r co e i l pm p ra po Ac n

a i l d e t i m i l “ s d r o P w f L o ” P L e L f s o L u“ e rr m eo a p” o n r p i f p h o s mr n ie o rn i or t t f a a c y p fi t l i y a t t c nl i e e i R Pb

y t i l i b a i l d e t i m i l d n a e m a n f o n o i t a c i l b u P

2.3-4

2.3-2

2.3-1

2.3

2.3-3

2.2-7

2.2-6

2.2-5

26 2.2-4

24 2.2-3

22 2.2-2

21 2.2

22 2.2-2A

21 2.2-1

20 2.1-4

20 2.1-3

19 2.1-1

20 2.1-2

19 2.1

15 1.4-2

13 1.4

13 1.4-1

12 1.3

I-6

E G A P

t n e m u c o d n o i t a r o p r o c n I

y d o b a s i r e n t r a p g n i d n e t n i e r e h w ee r t ua dr eo cp or ro Pc

r o f s e e f d n a n P o i L t a L r f o o p ’ r n o o c i t n i u t b en i he r t t tm n a u o c C eo ‘ l b n ad i yy e an s pa a e g r sn e c i el n F fi I

34 d n a p i h s r e n t r a p y t i l i b a i l d e t i m i l f o e c fin fi o e r e dh et r e e t g s i n g a eh Rc P L L n o t n e m u c o d f o g n i v r e S 2.4-2

35 2.4-3

o t g n i t a l e r s P n L o i L s f i s v r o o e e r n c p t r fi f a f o o p d n d e o e i r t t e a a t e n l s o c i g i i g fi s e vo f e r r d od r f f o e o e yr f e g t l t N n a s I i a n g D h e C Pe g r n i n i a t b O N I D f o l a v o r p p a r e t f a e r u d e c o r P

N I D f o s r a l u c i t r a p n i s e g n a h c l a v o r p p a t s o P y l p p a 3 1 0 2 , t c A s e i n a p m o C f o s n o i s i v o r P

C Y K d n a N I D g n i n i a t b o r o f e r u d e c o r P

y r e C v S e D B e E u s W s i C o t Y r Ko d -t e 3 c s i e r Rr o ) Ii C h Dd S t y u rr D a oe ( s v e e t Ce a i c Yy c n Kb i fi e r t g -a 3 r A e e Ry C g Il n Da e i r i y u i f gc t t nn a a r i l n e n i g C F fi i S l a t i g i D

k c e h c e l o r d n a C S D f o n o i t a r t s i g e R

C S D f o n o i t a r t s i g e r r o f e r u d e c o r P

r e s u f o n o i t a r t s i g e R

s r e n t r a p o t g n i t a l e r s l i a t e D

n g i e r o f , y n a p m oe ct ,a P r Lo Lp r so i rc e y nd t r o a b pn fg i i ne or i o t f a mr ro oP f L n L I

t n e m u c o d n o i t a r o p r o c n i g n i l i F

P L L f o s s e n i s u B

P L L e t a r o p r o c n i o t s n o s r e p f o r e b m u N

e c n a i l p m o c t u o b a t n e m e t a t S

t n e m u c o d n o i t a r o p r o c n i P L L n o e l b a y a p y t u d p m a t S

t n e m u c o d n o i t a r o p r o c n i r o f e e f g n i l i F

y t u d p m a t s f o t n e m y a p E

2.12-2

2.12

2.10

2.12-1

2.11

2.9

2.8-2

2.8-1

2.8

42 2.6-1

2.7

41 2.6

2.6-3

39 2.5-4

42 2.6-2

40 2.5-5

37 2.5-3

37 2.5-1

35 2.4-1

37 2.5-2

36 2.5

2.3A-2

34 2.4

2.3A-1

34 2.3A-3

33 2.3A

S T N E T N O C

I-7

S T N E T N O C

E G A P

o p r o c n] i p ri oh f s r me rt n or Fa [ P Py i t L i l Li i b F a i mL rd oe f t i om t i sL e r f uo sn oo l c i t na Er

o p r o c n i r o f d e l fi e b o t s t n e m u c o dP fL o L tf s o i l k n co et i ha Cr

l l a n a e m t o n s e o d n o i t a r o p r o cl na i g fl e o e er t a a ct s fic i t e r j e b Co P L L f o n o i t a r t s i g e r f o t c e f f E

PARTNER AND DESIGNATED PARTNER P L L f o t n e m e g a n a M

P L L d n a r e n t r a p n e e w t e b n o i t c a s n a r t s s e n i s u B

d e t i m i l h t i w r e n t r a p f o s n op i i t h c s ar s e nn at r r t a sp s y e t i nl i i s b ua i Bl s r e n t r a p r e h t o t o n t u b P L L d n i b n a c r e n t r a P

s t h g i r p i h s r e n t r a p f o r e f s n a r t d n a t n e m n g i s s A

t s e r e t n i e l b a r e f s n a r t s ’ r e n t r a P

r e n t r a p h c a e y b s n a o l d n a n o i t u b i r t n o C

m r o f r e h t o n i r o y e n o m n i n o i t u b i r t n o C

e t u b i r t n o c o t n o i t a g i l b O

P L L n i r e n t r a P

u c o d n o i t a r o p r o c n i n oo t i s ns oi i m t p d i a r c y s bb ur st e ya bl r ro e nt t n r e a Pm

s r e n t r a p f o r e b m u n m u m i n i M

P L L n i r e n t r a p e b n a c e t a r o p r o c y d o B

r e n t r a p e b n a c y n a p m o c n g i e r o f r o P L L n g i e r o F

r e b m e m s a y n a p m o C

r e n t r a p e b t o n n a c F U H r o m r fi p i h s r e n t r a P

3.3-6

3.3-4

e c n e d i v e e v i s u l c n o c f o g n i n a e M N I n P o i L t L a r h s t t i i g w e n r o y i b t a n r o o i p t r a o r c o n p i r f o o c n e I t a c fi i t r e C

3.3-5

3.3-3

3.3-2

3.3

3.3-1

3.2-2

54 3.1-5

3.2-1

53 3.1-4

53 3.1-3

53 3.1-2

53 3.1-1

54 3.2

2.13-2

52 3.1

t n e m u c o d n o i t a r o p r o c n i f o g n i l i F 2.14-1

51 2.14-4

51 2.14-3

50 2.14-2

49 2.14

49 -

2.13-1

48 2.13

I-8

E G A P

r e n t r a p a e b t o n n a c t s u r T r e n t r a p s a n o i t a s s e C 3.4-3

d n a s r e h t o r e n t r a p s a n o i t a n g i s e r f o r a nr os t i t i a g me iR t n o I t

60 3.4-4

s se s e d i nv i s o ur bp gn t ne i t e m pe e mr og ca nP oL rL e ns s t r e l a n pu n, os e nr ot i i t e c r i r e t h s e r r e t of Na r e n t r a p f o n o i s s i m d A r e n t r a p f o n o i s l u p x E

r e n t r a p f o s s e r d d a r o e m a n n i e g n a h C

r a r t s i g e R o t s r e n t r a p n i e g n a h c f o e c i t o N

g n r i a t r a t l s e i r g s e n R o i h s t i i v w o e r g p n f a o h n c o i f n t o r g ee n vt n a i l r r t fi a r np o o c f f o e re o r f g u y n d t a e l c ah o nc r eo P Pt

s t c a r o f p i h s r e n t r a p y t i l i b a i l d e t i m i l f o y t i l i b as i l r fe o n t tr n a ep t x f Eo

3.6-1

l u f g n o r w s i h r o f s r e n t r a p r e h t o o t e l b a i l r e n t s r t a c Pa

63 3.6-2

n o i s s i m d a r o f t n e m e e r g Ar e Pn Lr t La np of i o s i n v oi o rt pa s rs e pe oc rr Po

r e n t r a p y b d n a o t y t i n m e d n I

t u o g n i d l o h y b r e n t r a p f o y t i l i b a i L

d u a r f f o e s a c n i P L L d n a s r e n t r a p f o y t i l i b a i l d e t i m i l n U

g n i w o l b e l t s i h W

e l o r r i e h t d n a s r e n t r a p d e t a n g i s e D

e l fi d n a N I D e v a h t s u m

r e n t r a p d e t a t n ne gs i s n e o Dc

s r e n t r a p d e t a n g i s e d f o s e i t i l i b a i L

s r e n t r a p s d y e a a t d n 0 g 3 s i n e i d h t o i t w y t d i e r l o l h fi t e u b a o d t e y i c l n p a m c i a o V N

r e n t r a p d e t a n g i s e d s a n o i t a c fi i l a u q s i D

3.10-4

r e n t r a p e b n a c y t e i c o S e v i t a r e p o o C d e r e t s i g e R r e n t r a p n i e g n a h C

3.10-5

3.10-3

3.10-1

3.9-1

3.10-2

3.10

3.9

62 3.5-3

64 3.8

62 3.5-2

64 3.7

3.6

61 3.5-1

61 3.4-5

59 3.4-2

58 3.3-8

61 3.5

59 3.4-1

57 3.3-7

58 3.4

S T N E T N O C

I-9

S T N E T N O C

E G A P

n o s r e p h c i h w n i s P L Lr fe o n t rr e a bp md ue t na nn og i ns oe i d t c e i r b t s n e a Rc LLP AGREEMENT s r e n t r a p g n o m a t n e m e e r g A

P L L n i d e fi i c e p s s a s r e n t r a p f o p i t h sn ne om i e t e a r l e g RA s e g n a h c d n a t n e m e e r g A P L L f o g n i l i F s t c a r t n o c n o i t a r o p r o c n i e r P

P L L f o s n o i t i d n o c d r a d n a t S

t n e m e e r g a e t u c e x e o t n e h W

t n e m e e r g a P L L n o e l b a y a p y t u d p m a t S

s r e n t r a p f o s e p y T

f o e s a c n i e e t t i m m o C g n i g a n a M / eP vL i t uL ce g er xa El t n e m e e r g a P L L n o s t n e m m o c l a r e n e G

t n e m e e r g A P L L e t u c e x e o t s r e n t r a p f o r e b m u N

t n e m e e r g a f o s e s u a l c s u o i r a V

t n e m e e r g a P L L l e d o M

t i m d a o t t n e m e e r g A P L L o t t n e m d n e m a r ee l p n t mr aa Sp

3 m r o F n i t n e m e e r g a P L L f o s e s u a l c n i a M

ACCOUNTS, AUDIT AND ANNUAL RETURNS OF LLP

P L L y b d e w o l l o f e b o t s t n e m e r i u q e r l a r u d e c o r P

d n a s d r o c e r r e h t o , t n u o c c a f o s k o o b f o e c n a n e t t n i i d a u Ma

105

5.2

P L L n i s r e n w o l a i c fi e n e b t n a c fi i n g i s f o r e t s i g e R

4.5-3

4.5-1

104

5.1

4.5-2

4.5

83 4.4-2

83 4.4-3

82 4.4-1

81 4.3-1

80 4.2

82 4.4

81 4.3

79 4.1-3

78 4.1-1

79 4.1-2

78 4.1

s n o i t c e r s e f n o t r s a n p o s ir d s e v ie t n a ot n r r g pa i fp s o e d d ne t f o a o in e tg c ns e i fi v e f a d o r t f n o o t og n c n o ri i t t oa a l c fe t a n r V e 9 md hn sa i n 8 u, P7 3.10-7

75 3.12

73 3.11

72 3.10-6

I-10

E G A P

P L L f o s t n u o c c a f o t i d u A

r o t i d u a f o n o i t a r e n u m e r d n a t n e m t n i o p p A r o t i d u a f o l a v o m e R

l a i c n a n fi f o s n o i s i v o r p h t i w y l p m o ct i od t u ea r ud l i n a a f s re or f u ys t l o a l c ns ei Pd A R F N y b s d r a d n a t s g n i t i d u a d n a g n i t n u o c c A P L L y b n r u t e r l a u n n A

g n i s i t c a r p y b n r u t e r l a u ny nr aa t fe o r c ne oS i y t a n ca fip i t m r o e CC n r u t e r l a u n n a e l fi o t e r u l i a f r o f y t l a n e P ROUTINE MANAGEMENT OF LLP P L L f o t n e m e g a n a m y a d o t y a d n i m o d e e r F

C O R h t i w s n r u t e r f o e c n a i l p m o C

e e t t i m m o c g n i g a n a m / e v i t u c e x e d n a s r e n t r a p f o s g n i t e e M s r e n t r a p l l a f o g n i t e e m t s r i F

s e e t t i m m o c g n i g a n a m / e v i t u c e x e f o s g n i t e es mr e tn n t er ua qp el s l ba ur So

s n o i t u l o s e r t f a r d e m o S

ADMINISTRATIVE CONTROL OVER LLP

s r o t c e r i d l a n o i g e R

n o i t a m r o f n i n i a t b s o e c o fi t f r o a r n t o s i i t g a e r t R s i f g o e r r d e n w a o r P a r t s i g e R

y t i r o h t u a g n i t a r t s i n i m d a s a s r i a f f a e t a r o p r o c f o y r t s i n i M

. c t e , s n r u t e r e k a m

o t y t u d fT o L tC n eN o mt es cr r e ow f n o EP

r a r t s i g e R h t i w s d r o c e r d l o f o n o i t c u r t s e D

y t i r r a o r h t t s i u g a e g R n i h t t a i l w u g d e e r l h fi t s i t w n s e n m r u u t c e o r d d f n o a s n t o n i t e c e m p u s c n o I d f o g n i l i F

s t n e m u c o d f o g n i l fi c i n o r t c e l E

120

7.4-1

120

7.3-4

119

7.3-2

119

7.3-3

118

7.3-1

120

7.4

117

7.3

117

7.2

116

7.1

113 6.4

111 6.2-1

110 6.1-1

112 6.3

111 6.2

110 6.1

109 5.5-1

109 5.5-2

108 5.5

107 5.2-2

108 5.4

107 5.2-3

106 5.2-1

108 5.3

S T N E T N O C

I-11

S T N E T N O C

E G A P

P L L e f c o n s e m d r i v o e f n e i b a t o r t e r c a f r o t s g i g n e s i R s e y c b o d r e p fi d i e t s r i e l c a r y t p n o e C C

t n e m e t a t s r o n r u t e r n i t n e m e t a t s e s l a f r o f y t l a n e P t c A P L L r e d n u s e s o p r u p s u o i r a v r o f s e e f f o t n e m y a P

P L L o t n o i s r e v n o c r o P L L f o n o i t a r t s i g e r r o f s e e F n o i t u b i r t n o c g n i s a e r c n i r o f s e e F 7.5-4

r o r e n t r a p ft o n s se t s en n e go m nc u as c hi o ch f d o d n s u sa l i o a r i t e r e n a t v dr g ga n p n i i l l fi d fi e t r ra o o f n f g s e si e s e ee F Fd 7.5-5

n o i t a v r e s e r r o f n o i t a e cm i l p a pn af fo o e ng on i s a r h e vc n or co re om f a sn e ef Fo

124 7.5-6

P L L fe o m )a 3 n ( 8 f 1o l ea l u w re n re e dr nr uo n no ot i i t a a v cr i l e p s pe ar r ro of f s e sl e eu FR 7.5-7

125 7.5-8

125

g g n n i i P l n fi L i a L d t b n n o g s a i t r e n n o r o o e t i s F m a t n u c y c e i b o l m p s d p u t f a n c e o g o d m g n n i f u l k o c i a o fi m n d d o i f e n t y o c i a e g l y py n e a sp i d l no l e c fi r i o d rd r f oe f o f fi f s o e i st s e n e e r ee e f ot s i l Fc F t a n a n n e o o m i t du i d nc d oo A Cd

s e l u r P L L r e d n u s m r o F

COMPROMISE AND ARRANGEMENT

P L L f o t n e m e g n a r r a r o , e s i m o r p m o C

’ e s i m o r p m o c ‘ s i t a h W

n o i t a m a g l a m a d n a n o i t c u r t s n o c e R

n o i t a m a g l a m a f o s e v i t c e j b O

y n a p m o c a h t i w d e t a m a g l a m a e b t o n n a c P L L

e m e h c s a g n i n o i t c n a s n i s e i t u d s ’ t r u o C

o i t a r e g n a h c x e d n a s e r a h s f o n o i t a u l a V

e s i m o r p m o c e v o r p p a o t s r e n t r a p r o s r o t i t d n ee r m c fe o g n ga nr i t r e a er Mo

132

8.2-3

t n e m e g n a r r a r o e s i m o r p m o c e c r o f n e o t l a n u b i r t f o r e w o P

136

8.4

134

8.3

132

8.2-2

131

8.2-1

129

8.1-1

132

8.2-1A

130

8.2

129

8.1

126 7.7

126 7.8

125 7.6

123

124

7.5-3

123 7.5-2

122 7.5

121 7.4-3

123 7.5-1

122 7.4-4

121 7.4-2

I-12

124

E G A P

a m a g l a m a r o n o i t c u r t s n o c e r g n i t a t i l i c a f r o f sP nL oL i f s o i v n oo ri Pt

r te a d s n fu o tP p L i e L cf ei r , r ra e t r f t a s i g ye l n oR rm e o dr rf ot r so s a p pe p nru ayg crn o i Tt d c La n Cf i sw Ni 8.5-2

sq s i e L l n l ua i nc o fi i f t O u l o m so s i r d f fd o e rv e i e dc re or st s r a o pp te o r ny lr l a o ht c r sa o Tf t a Ls i d t Ca i Ns u e g r a h c y n a m o r f e e r f d e r r e f s n a r t e b o t y t r e p o r P

r e t f a s t e s s a f o r e f s n a r t n o y t u d p mn ao t i s t fa o m ya t i g l ia l b am i L a r a r t s i g e R h t i w d e l fi t o n T L C N f o r e d r o f i y t l a n e P e d o c y c n e v l o s n i r e d n u s g n i d e e c o r P

WINDING UP AND STRIKE OFF DEFUNCT LLP s e m i t d e l b u o r t n i P L L

p u g n i d n i w r o f s n o i s i v o r p c i s a B

P L L f o n o i t u l o s s i d d n a p u g n i d n i W

141

r e n t r a p y t i l i l a b an i u l b di er t T i my ib l hp cu i h d wn nu i o s w e c ne ab t y s ma um ci p r i h C s

n o i t u l o s s i d d n a p u g n i d n i w r o f s e l u R

P L L t c n u f e d f f o e k i r t S

l a v o m e r f o r e d r o t s n i a g a T L C NP eL r L of f o e be lm a ea pn pf Ao

INVESTIGATION OF AFFAIRS OF LLP

P L L n i t n e m e g a n a m s i M

n r e v o G l a r t n e C y b s r o t c e p s n i f o t n e m t n i t o pn pe Am

d e r e d r o e b d l u o h s n o i t a g i t s e v n i n e h W

d e r e d r o e b n a c n o i t a g i t s e v n i e r e h w s e c n a t s m u c r i C

146

T L C N r o t r u o C f i s r o t c e p sn no i i t fa o g i ts t n e ev mn ti n s i r o e pd pr Ao

146

10.2

10.2-1

146

10.1-2

146

10.1-1

142 9.4

145

10.1

143

9.4-1

142 9.3

141 9.2

9.2-1

140 9.1-1

138 8.5-5

138 8.5-4

140 9.1

137

137 -

138 8.5-3

139 8.6

8.5-1

136 -

8.5

S T N E T N O C

I-13

S T N E T N O C

E G A P

h t a o r e d n u e n i m a x e n a c r o t c e p s n I

r o d e c u d o r p t o n s k o o br a fe i p ep na fit o fn o s e no od i t i n s o os pr me Ip e c n e d i v e s a d e s u e b n a c n o i t a n i m a x e f o s e t o N

e t a r t s i g a m f o r e d r o n o r o t c e p s n i y b s t n e m u c o d f o e r u z i e S t r o p e r n o i t c e p s n i f o s i s a b n o n o i t u c e s o r P

n o i t c e p s n i f o s i s a b n o P L L f o p u g n i d n i w r o f n o i t a t cr i l o p p pe Ar t r o p e r s ’ r o t c e p s n I

y t r e p o r p r o s e g a m a d f o y r e v o c e r r o f s g n i d e e c o r P

n o i t a g i t s e v n i f o s e s n e p x E

e c n e d i v e e b o t t r o p e r s ’ r o t c e p s n I

OFFENCES, PUNISHMENTS AND PENALTIES

t c A P L L f o s n o i s i v t o n r e p m f n o o n s o i i r t p n e m v i a d r t n n a o s c e r n o fi f , y y t t l l a a n n e e P P

t o n

y t l a n e p c fi i c e p s e r e h t wc yA t P l a nL eL n Pi ld a e ud dv i i s o e r Rp

y t l a n e P f o n o i t a c i d u j d A

r e c fi f o g n i t a c i t d l u u j a d f a e y d b e h y t t l y a f n t i e c p e f r o o n t o n i o t i i t s c o e p r m i I D

g n i r a e h l a n o s r e p f o y t i n u t r o p p O

s e i t l a n e p f o n o i t a c i d u j d A r o f e r u d e c o r P

156

11.2-6

156

11.2-4

l a r t n e C y b s r o t c e p s n i f o t n e mf tl n e i s o t i pt pn ae m n r e v o G

148 10.4

i t s e v n i g n i r u d e c n e d i v e d n a s t n e m u c o d f o n o i t c un o di ot ra Pg

156

11.2-5

155

11.2-3

155

11.2-1

155

11.2-2

154

11.2

153 10.11

154

11.1

152 10.10

s e i l p p a f l e s t i P L L f i s r o t c e p s n i f o t n e m t n i o p p A

s r i a f f a o t n i n o i t a g i t s e v n i t u o y r r a c. oc t t se r , s oe t i c t ei pt sn ne i d fe o t rl a e e wr of Po 10.6

152 10.9

151 10.8

151

151 10.7

150 10.5

149 10.4-2

150 10.4-3

149 10.4-1

147 Suo motu 10.2-4

f o % 0 2 t s a e l t a f i s r n oo t i c t ea pi c sl np i p fa o e k ta n em ms tr n e i n o t pr pa Ap

10.3

148 -

147 10.2-3

147 10.2-2

I-14

E G A P

r a r t s i g e R f o r e d r o f i Ph Lt Li nw od e el i np fim fo o c nt oo i n t i s oD pR mr Io

, r h e t ni t w r a d pe ol i t ep nm fio dc nt ao tn n eD mR nr oo sr i r a pt r mi s ig f e o tR n f eo mr he sd i r n o uf Pi g n i d n u o p m o c s i t a h W

s n r a u e p y s e e c e r n h e t f f n o i d e n c u n o o p y m l n o o c e n b a c e nc r an oe c t n g e c f e fi n f r y io i d l r d n na lo l ui a e om nl pi ob i s a mr g eh oo s Cf Ri e c n e f f o n a g n i d n u o p m o c r o f n o i t a c i l p p A

d e d n u o p m o c e c n e f f o f i r a r t s i g e R o t n o i t a D m iR t y n b I d e d n u o p m o c s i e c n e f f o f i n o i t u c e s o r p o N

t o n r o t c e r i D l a n o i g e R f o r e d r o fh i t ei nw fid e el i l p b um oo Dc

166

s e e n e o f d e g t i n s i i d u n q u e o r p h m t i o w c d f se i t d n n ot en i u t n mo u i ca up l c ep om s o o rm dc e po l e f c fi c f o n lo t oe a f wg nf n ai oo l r i f i d fi t c hr e n e t e rv i t i f Wa De

s t r u o c l a i c e p S

11.4-2

s i P L L f o e c fi f o d e r e t s i g n eo r i t ec r i d e s hi r wu tj r us oa Ch d le a t i c a eu pi t Ss

168

11.4-3

h t i w g n o l a e c n e f f o r e h t o t c yA r t nP aL cL r te r ud on Cu le a c i n c e ef pf So t r u o C l a i c e p S d n a t r u o C l a n i m i r C

y a w y r a m m u s a n i e c n e f f o y r t n a c t r u o C l a i c e p S

f o t n i a l p m o c n o y l n o e c n e f f o f o e cr na ar zt i s n i gg oe CR

s e c n e f f o f o e c n a z i n g o C

t r u o C l a i c e p S o t d e r r e f s n a r t en bo ot i t u st e i s t a s cn go nc i s d t ni en Po

170

11.4-7

168

11.4-5

169

11.4-6

168

11.4-4

167

11.4-1

r o t c e r i D l a n o i g e R e r o f e b l a e p p a r o f e r u d e c o r P 11.3-7

f o r e d r o t s n i a g a r o t c e r i D l a n o i g e R or t a r lt a s ei pg pe AR s e c n e f f o f o g n i d n u o p m o C

167

11.4

166

11.3-9

166 11.3-8

166 11.3-6

165 11.3-5

165 11.3-3

165 11.3-4

165 11.3-2

163 11.3-1

163 11.2-10

163 11.2-9

160 11.2-8

160 11.2-7

163 11.3

S T N E T N O C

I-15

168

S T N E T N O C

E G A P

r e n t r a p y t l i u g e h t d n a P L L f o y t i l i b a i l t n i o J e c n e f f o t a e p e r r o f e n fi d e c n a h n E P L L n g i e r o F

y n a p m o c o t P L L m o r f n o i s r e v n o C

m P o L c r L o o m t n n ro i s fis i e mr i n oe a rv p fn o m nc o i o s f c r o d et v c n n e a o f f s c m re ed r t n fi f g aa n nP i oL t i s L t i a x o r e t t sy f i o gn n ea o Rp i s r e v n o C

y n a p m o c r o m r fi m o r f n o i s r e v n o c fP o L tL c eo f t f n Ei

s d i n e a r g e n n h o i t i t s s d fs r i e e ib y vv l u nl n o s os o cs s P t i rd e L e s s Ls t f t a e a os t Pg n t i Ly in n ti La r ’ e np v t i s m nr e so t oe s c ct e n vr ni o ay y t m ci t r y r r e p fi n u a c or p e re i s pl m‘ r o la o l A e Cn

r m o o e r t f a v n i o r i p s r f e o v n n o o i c s r e o t v n g P o nP C L i t L L f a L o l o e o t s r t t y c s n nm ea p r o fi sp i a s m i r x v oo ao ry tc pn -d e a m e rp t s e ol i hm c t n o n Oc Iu

p i h s r e n t r a p f o n o i s r m e v r i n F o C p i f h o s s r t e c n e t p r sP a a xL P aL a t o n t i e n r mi e o n cm t r r n fi a I p s a P L L

s e i t l u c fi f i d f o l a v o m e R

TAXATION OF LLP

P L L f o s t c e p s a x a t e m o c n I

P L L f o s u t a t s l a i t n e d i s e R

P L L f o t n e m e g a n a M e v i t c e f f E f o e c a l P

s r e n t r a p o t n o i t a r e n u m e R

183

13.2-1

f o t r u o C f o n o si r t e c i wd oi s pr u ej s l i a c c r e o xl et s i nn ai ch tt i r uw os n Co i hs ge s i HS OTHER PROVISIONS IN RESPECT OF LLP T A L C N e r o f e b e r u d e c o r P

183

13.3

182

13.2

180

12.5

182

13.1

181

12.6

180

12.4-7

178 12.4-6

177 12.4-4

178 12.4-5

177 12.4-3

176 12.4-1

176 12.4-2

175 12.3

175 12.4

173 12.2

171 11.4-10

173 12.1

170 11.4-9

170 11.4-8

I-16

E G A P

r e n u m e r f o n o i t c u d e d g n i w o l l a r o f s n o i t i d n no i ot Ca

n o i t c u d e d g n i w o l l a r o f t n e m e e r g a P L L f o s t n e m e r i u q e R

) ( 0 4P nL oL i t c f eo s r fe o n st t r i a mp if l eo vs od bn aa dh i a t pa nt op i m t a e r x e e ne ub ml l ei Rw r e n t r a p f o e e n i m o n o t n o i t a r e n u m e R

e v i t a t n e s e r p e r n i r e n t r a p o t n o i t a r ey ni t uc a mp ea Rc s r e n t r a p o t t s e r e t n I

) 2 ( A 0 4 s / u t s e r e t n i d n a n o i t a r e n u m e r f o e c n a w o l l a s i D P L L y b d e i l p m o c e b o t s t n e m e r i u q e r l a r u d e c o r P n P r L u L t e r r o f T e I t f a o r n x o t a i t a e c m fi o i r c e n V I

p u t r a t s s a d e z i n g o c e r P L L

T A M f o d a e t s n i T M A

e m e h c s n o i t a x a t e v i t p m u s e r p o N

P L L f o x a t e m o c n i f o y t i l i b a i l s d r a w o t r e n t r a p f o y t i l i b a i L

FOREIGN DIRECT INVESTMENT IN LLP

) P L L ( p i h s r e n t r a p y t i l i b a i l d e t i m i l a n i t n e m t s e v n I

e l a s f o e c nP aL t t L i mn ei r t ,n t e n em t ms ye av pi n fr o o ef dg on mt i r no op se nr od i t n c a us rd t s e ne i c Io Br Rp P L L n i a i d n I e d i s t u o t n e d i s e r n o s r e p a y b t n e m t s e v n I

r o f I B R y b d e fi i c e p s s t n e m eP r L i u L qn ei r t gn ne i m t r t s oe pv en Ri

8 0 0 2 , t c A p i h s r e n t r a P y t i l i b a i L d e t i m i L

9 0 0 2 , s e l u R p i h s r e n t r a P y t i l i b a i L d e t i m i L

1 2 0 2 , t c A ) t n e m d n e m A ( p i h s r e n t r a P y t i l i b a i L d e t i m i L

309

SUBJECT INDEX

296

255

193

14.3-1

197

192

14.3

190 14.2

189 13.12

190 14.1

188 13.11

187 13.8-2

188 13.10

186 13.8

187 13.9

186 13.8-1

186 13.7

185 13.5-1

185 13.6

185 13.5

184 b

13.4-1

184 -

13.3-1

184 13.4

S T N E T N O C

I-17

APPENDICES

C H A P T E R

INCORPORATION OF LLP

srdedP s aemnL l e nibaaL i m i s r n f s i r c o , us e s e [ ) bt e n ’ c 2 r t i ln ( f r pf u 1 a fego p1 wmn d n aui edo l n e r i i t yca t e a c not t n s e adn i g n S to og i [ u e s c i s ot ,ree ] d a f gr l y o fu no ns o r i a p s y sy rpe r s b r o r m a ded c r o cn dd e c i r‘ ad b oe a,ar i s f l i fs c ds ef e o t ne on na a t i i r s c o e ep um i ov t e b sa a s i ab hc dn a y e nyos ,a s aeso m r chsp sTAoes n . f nt rt a o i p r of n a so , o r rmepi e t ppumfa o d a o et n sm r ans r] . owr e e o8 e kr o mi f i d 0 l n rvms 0 di oael 2 iar, ohMa det t t h wi c e nt od A Twt ao

2.1 INTRODUCTION

f Po si i L1 g eL1 i RF e l hmu t i r R wo [ yfp ] l n l i i a h cPs i Lr n e oLn rft t o r c a eeP c l i e f y dfi t eoi l l d i b f ea r ee i bt L sd di l ge u ei t or hem sh i ttL n rf ee o mvn uoo n co i t oi a dt r c o. i nd ] p9 os r0 i io t r a 0 uc2 r ojn, pgis rnre oiol cvfu a nh mR i r P ero a L hr FL Tt [ -

,dt ;aat , eoehed n r hct he , rnnnu ott t u e a a t o n e t mw sha ) mr p e n e , u c i e ri(hi uh meuh t t t i ovt h ct os i a s uc oe cr oanwwec w e oocedd n n h b d A m v ti na t t ni dd tr u o o e a m s n a a )wc i t t o opt a a s s (sort n i Cyr i t e -sdeS a a l t ou al ip denn pr enoneiorri r e a i h r h b i t s p t t oe s hoa mf a ua rt r h r itict o l e n n obrhon e i ploc r c ade d t p n t y e ru a r ur i n t bni ofrs ha a o u e t cwc p s e mtt h o n nan i o i i c i ytdcl g l t i t c A e e n ee d ihaA l t m baa R hm e i i P l t b noi oo w,df fea t e aL t h i gmronL p setl r g e n i e sh nebhdnot h i o o l r t m f e i sy h i l l i t t a t r raawiadha f e d h n m r e na eo m rsdidbCr t e bt l s i e c t i r l a i e r i n b a ef c rt he rorn i po he r s ofce s e t c yfems bm be h y r t f bue i di e lprtur o l c l r s a i er n i o b p t c eaeti u e a d s ai chhr doq ei i l cb b ehe fstc doun fenegwr essoyoriSa e i e e a l s t t g l tyn nh i a a a mdhn e r t t m h n eol osr)ea iss yl n e l s p m a p t t na ( r, aoi s e i f s m oaa o t s i dto rr o g e ce hyh a oe rn ent Cwbt Fpp ifras

2.1-1 Incorporation document

shp ee)ter et i h h c r ( r e a h t t a us pt n p s p e e r t i est t r e h e n a b)as a n i b t t r p t a y(se r t osdn ap n a t mi)te)eop h r t c ( y r s(a a sr t a nn l p p i a e i i oog)b nh y i i h mt t t s s (a iw a e rrrl i r dnl oaei b o o s p n f d i a n e p t et . i ayr r ti b t o l a t a c i so r ni l d p mA o r c oi i ee byt ntp lP ea pi i r t e bi li lmenrodL e i a c L o i h s l no t )dbe e a f poi t i o l (i hfihnp) h o w —mdtos o r2 h iefc rsp ll p1 ( l toae a ei nnie1 hh h mee h o t st ic r sstn tflifarrgi o o f e e e p o n f n n t i e hos pt c e s y e m t e t erns d m r f i hae erl u o i p d t – c r case db ons d t aafyne t i o o dees l i l h i c ng dd b si nti i r o senesbnc e e a a o t r u i t i r i t l s a b eid t e a m e t dar de h r m i d l mp t ose at ae p s fn dire r)o h o o o(p etnmfb i s n cdo h fal y s i ne t o re a eer i p b r e h em s mt t ei da r hs e r hc aft e dt ha Ts snnooa t

)ehy li ta (b —awm eh h d s hi n c na i hu h sw cp r i h eat wbeu lyb )l o a st . (h we ) c ste 1 , ( opA e 1 utuP 1r tdrL n ne d L e ob n t i f a t x o o s c e t u ) ee yo 3 s ( h1 rvat e m e 1 i dl nn neht eo c b i ut i t h nc o tn wae n es hs memt– r s o e ed s s t t e e a ale t )r ep s (f obu ar tr t on o s; h nk e keela asml l l ma ae n h f v os i sh nei f obr o ct sop i r t e smhd w i pw n hee aoi t t nx nw fk i e f I : s w o l l o f s a s i e c n a l g t a e r u d e c o r P

e t a c i f i t . r ) e A CC e( r y uc t a n ne gg i A S ln a o t i i t g a i c Di f ni i t a r t e b oC da l m u oo hr sf se r v e o nb t r a a r po dI eI t s a s na gl i C s e ) dC eS hD T(

g n i t i s i v y b P L L h t i w C S D d n a N I D r e t s i g e R n o. i n t i a . v r t o s g i . g p el l r . rw e w s Uw

e t i s b e w d i a s e r o f a e h t n o e l b a l i a v a s i h c i h w y t i l i b a l i a v a e m a n k c e h C

me rb oo Ft [ s Pa i h L t LI i ] F p i mh rr s oe f n pt r ua lP l i f y ,i t e l i mb aa ni fL o d e nt oi i m t i a vL r f e o s e n r o gt i na i r n o i a p t r b o oc n ri e t r f o Af

,hn y t o l i e i t vwa i t r go a nnp o rl r e o a t c l n A ei dr .a P o Lmf L m er Nb o U F n[ Ra P mci reL omL f i a F nn ] i m p ef i r h moos f ann r e no i n i tt fa t n o r vea nr P oemy i s ut t e c a i l oi vrd b r r a e oni s f oL e i r n t d a or ri e ot t o i f a pm cr yi i l l oL p p cf pp no Aa i

dle a l r s u t b on u he s sC ’md s n r oa e r nf 7 t . r ) o r a e N pb dmm eu r t o a f nNn gni i oy s i e t l l a dc a ‘ c ii sf i a n t . dnos r e t ed m c t I r a eo nrlf e o gt i l g c s a enc e i dris y i l y eDp h b(pp oNag I y t Db n stt i r d e n e n ngee d t s m r nn a y l par t y en l op ve ou wp TaGq

P L L F O N O I T A R O P R O C N I

s r e t t a m d nt . ac nA oP i t L a L r of po r) o1 c( n1 i 1 fn o o ti c t ec pe ss e – r o nt i e ,r h e t h i t wl a dt en i l e p d i mc on ci nd en ea bt n ee vd ae hc re e r dp

e -

20 Para 2.1

2.1-2 Contents of incorporation document

2.1-3 Punishment for false statement while incorporating LLP

2.1-4 Procedure for Incorporation of LLP at a glance

P L L F O E M A N

s oe ve df ay ( a lp a nd on i s a s e f m o r ro pf ae dh nt ad a ro e l np t r U a . p) dA eW t a C I n/ gS i s C e d/ yA bC dg. n ei y ns l l gi a t i c c s i a n yr l o pr l a /t t ec i t g e a i l d ce . d e p m a t s y l u d s i h c i h w t n e m e e r g A P L L f o y p o c l a n i g i r o d n e S . s s e n i s u b g n i c n e m m o c r o f y d a e r w o n s i P L L u

]d mnmp e it rorh t ot osi rf f dc rm e h e b ne n l t i u t a) w r s )r a t t erP n ene o n y t h mr t t f. i I l eaii e .b l epeb r ddana o g eei i y L Aa t t t t a a i Pn r p mdo e Lg t e bi pb Li s oeumrd o t dsic l d/eLn u rbfio re a gnnofw etanos r e o r c e a i t hp t e a sa t f l i f i rdl woa ofa t pon nte n r si o do oe i t t mecyi a a n thi dd mn d T ri r0a o 3 . o op s , f f s e n p n y i e mh I a a f ( rt fh d oi 3o tFw0 mei c w[r3 ri P o n ot i i y o f f L l h l eNl e t L a l i (c s i i t w F F 4i i u

l l i w e6 t 1 a . co i f N i t r m e r co nf on i i t a ) r C t s O i g R e( r s e di nn aa Cp Om Ro C yf bo dr ea t r a t r s oi pg re oR cy nb i ed be t ln l i a wr Pg Le Lb u

s t n e m u c o d e l i f o t s i p e t s d n o c e S . l a v o r p p a e m a n g n i n . n i a o t i t b a or so i p pr eo t c s n ti s r r i o F f . ’ p i h s r e n t r a P y t i l i b a i L d e t i m i L ‘ r o P L L e b l l a h s e m a n f o s d r o w t s a L

de em t i a mn is l t “ i sf do rs od wr eo hw t t s ra e l he t i h e t es va a” hP L lL l a h“ sm py i n h o sr r c e na. t et r hc a t A pr yoP t ”L i p l L i i b h f as o i r l ) e 1 dn ( er t 5 t i 1 man ipo l y i t yi t l c r ie e b s va i– El

r e h t o f o e m a n o t r a l i m i s e b t o n d. l n u o os r he sp hr ce i h h t wo ef mo k ar na e vm ae hd a dr l t u or ho sy t Pt i Ln Le

. ] 8 0 0 2 , t c A P L L f o ) ( ) 2 ( 5 1 n o i t c e S [ . e l b a r i s e d n u e b t o n d l u o h s e m a N

. rf)2 o e 2 ( h ) k 0 t 2 r 2 o ( a y 54 nm11 aen. o. fdi f o a t. e r c tt a ew d he S1 t 2 or–0 e t 92 t s gi 9, ng 9t i 1c e l b r ,A t ) mac t erAn o s e s e yk m r n r d ya a l n r pMe a emem nod A oca( r oaT P t L rreL o op h li t a chr s i e r t e dd n enne t ud dr i a nn tp o oe nysm r t i dl a e l ip , u b t oarc hieA l h sd P t ee o L t mi yL amn f iao Nl

vide

Para 2.2 21

2.2 NAME OF LLP

,eP t c mL Aa L PNf Leo Lu A fqe o ir 6nu 1Ux e nen v or n i t e A c s ee n s Ri r( d e dPe] i f nLi 8 uLc 1 e 0 CN p2 O s0 U s RRa 1 2 mms. ori. f e ro e e. f ff w d ( ensd vie e r neg e ofn s i t d e a a r h cec b tl i i o r gpc m r epso e bar f [ dgp) n l i h9 u t t 0 oti hiw0 sm 2 ) b , eu P s e msLl ayLu Nb –R

2.2-1 Reservation of name of LLP

gn ni o ot l a a r eo p dr ao mc n ei br no af cm r eo mF a[ nP i fL o L ni oF i t m a vr o r f e s ] n e p i i r h rts onr e f e m n nu t oc r i a t oP a cdy i nt l p i oi l i pt b aa a ri ,o y L l pd e r vo e i t t ci a nm ni rh i e tL t i l f wo A

P L L F O N O I T A R O P R O C N I

s yeere l bhes p t no pyn t aa p ir ymtao a upr so p y ma p t t i i l neei h oesb s e r sf ae r i m l h e n a t pcn dr u e As ta -yaip f m y bo it l i . l dn i t c eodb e i i aA t s n i aaol P v p dL pr o e e ms L rt pi oe f cr mo i ceal ) f ah 1 a( o dt 6 h 1 nrec aomi f n h a o rrn wt i a e nreoc ntht e s t ai es g – me )me dR am ne(na ah—en t h s t moa s t t rd n)i oe e o g f ( i bt rn hi a a cr coh uci ; sslpc p e i ph r o np as t i

feeddn o h h o o n i ttt it u r n c e eotop a t e r s hg mtt a– c ye ,y r r aj n r o a pb e a f r t nut t n s osaoei , mdmg d de ae ni e n e R t as fh c e e )t t i e hh 1 j t a ( n t e 6 s i r ey 1ste vb ninbrn oee eo s y i h ma e t i t c r fnm a ei r , t s , e m y vhct ra i e ocAn dm i i n GhPf L w r l ua a Lo e nrre t t f n t oi s n ooa i e t g d ) t a 2 eCo e cR ( i 5 h en1 l p s t hi et ph dnm at y eoo ,b i ne r t vc f ae . r t ffdeesc s e s h o db A e t n ter i r n i P p bc o e i i om L e r sbt L cce s rod f ee r pteeo e nr err) s r h 2 ope me t ( e l f ph ae 6 f1 u Ut o rnr

nnf eoo i ) vs 5 es ( s i8 nm1 i be h l uu t i wsR r o[ Cf s Oy y Ri ta ynd u5 bt 1 dr eon i p t h a pt . co i ] i w8 n 1 ues0 n mot2 c e0 m,f d 1 e oe d ct 2 c ff . ee o bj . e e n. lr l o w i i st wi d a eei ce d mmi f n t aac e nne m fdr a o er9 nto0 s f oe 0 i n ge t 2 a g , vs vui r e sgl e feu s I e r .bR l l P esa y L ha hL Tds

) r6 o( f 8 d1 ee vl r u e R s e [ r eC bO lR l i y wb dn eo vi ot ra pm pi an t ei mf ao Nt e -a d m o r f s h t n o] . m9 0 e0 e2 r , hs t e l fu o dR oP i L r e L pf ao

,yrt ndkc u] t l r i ou a i l o9 a i r t t o h 0 mboet n 0 eh uhri vseptcw2 e e u d eea , R aSds r mr, e lye Pa l tla ( dacnwu r eNe . eoaoR l m9 l p ] r d l , P t e a0 ma ea t L N0 F s yoeL i ,a Cbf l d2g a , h er ns ,to r e c o ae t ) ncn l f n su 2 o eanl( mR eCPal i8 r ePm , ,l l uw1 n a b e s.l Lao p c n mLni i u t I c ,ni EfP R ,e[ k foLUnn , ) ey u o l 1 La ati t ( n8 gnMBar c o1 , noe i oo i e t i t t h et a kvt a a l s l d i l i u l u o N u x A i a Re ,ss, v e e [ n t y o v n0t omnr i i 5 t a o C a r e9 a t t , a b1 i r a n l tNu l e t,i . a u t p o m d og pe ncioa ce dAsorwcr , ) t C l A e o e e u vehl s s l h d i ou ka a t s e i hr nl f Rtr se s e e o o , ep e f t t n l f r moo mn a a e e v ar ad ho r npe i a N C b r em .s. p t , e i c c s hf o r p t t e To Pe ne a i

sndd3 t oeec t i n 1 es a r j s r d e b e oc e of t eopna hrrod o p t cc2 fen e o ci h1 i et et0 2 nc . /9 abm2 or 0 no 0 ep r . a r cfo2 e o , ht CNs P e rl WrLOa u -oLNl e u / c/a l y cR nn r P vi aa ocL r upr L smpAf nopCo i ,caM) e g nelp h e i ( i t t k ) 2 n,cu( n t t ac i i 8 r t ep bt 1 s ne i fh n I o l lu scia r f s Aonr e oo nrni i oi st os s u t e bAcf u o nMd r oCo p ,r / yS r r d Cpon r n t a ,o a a cA l 2 u oCyg 1 l t n 0 fo e2 so r i

nl d ou i t o n eh vs ee r m Pa ( eN . m9 ] a0 N0 2 d, ns al e su mR eP l b L mL f Eo f) o 1 ( n8 o1 i t e a l l u o i R v [ n0 i 5 e9 b1 tt , o c nA d) l e u s ou hr se ep o mr ap nm ei hf To

2.2-2A Reservation of name

xvi

proviso

22 Para 2.2

Procedure prescribed for reservation of name

Name reserved for three months

2.2-2 Criteria for approval of name

Approval of concerned regulatory authority

P L L F O E M A N

k,y t c r u t rl i ] iao a r 9 t b h o e 0 mu t hri 0 c ept 2 deuew, s aRaSde l r ,a yel l t u dacnwR r a o o ee l l p r dt l , P e ma ea t L F s yoeL i ,a Cbf l g a h er ,to r e c o t ) ncn fn 2 o eanl( eCPal i8 r , m,l uw1 n a e s.l ao p c n ni i u t I c ,ni R ,e[ P k LUnn , ey u l La ati t gnMBar c , noe oo i e i t t h vt t kd a a s i l i l u N u x ,ssAa ee , net y ov r t iomno t a C a ra t t , a i r a n l tNu l e i . a u mpp d og e ioa c e s o c r w r ,C t A e o e vehl s l h d i ka a t s e i nl f Rtr es, e o o e f t t n l f r mn a a o e e v ho r eai da C bNs r . . p tc , e c s o r p tP t e ne a e i . s w o l l o f s a e r a s e l u r n i d e n i a t n o c s a s n o i s i v o r P

r ee bp to o r np lm l a i hf so pn i o h i t sn r e e nv t e r r a P p( s ye t i m l i a b aN i l d dn ea t i s mm ie l l eb hm t fE o e h et mr ae nd en hu. Td0 e5 -t i9 b 1 i , h t oc rA p) ee ns ou w o l e b d e n o i t n e m s e i r o g e t a c e h t n i h t i w s: l l d a e f v hr ce i s h e wr ee mb y al l na r Ae -n e g t o n l l i w

n o i t c e s y n a o t e v i s n e f f o e r a h c i h w s d r o w r o d r o w y n. ae l sp e o de up l c e nh i t t i f f o I ) (

f eo mi ad nn ei hH t r fo o h ni s ol i g t n a l E s nn ai r p t i ih . d s p nr i i e h Hn s r t tr e c n aat xpr eya t p ei l i hb y t t i ai l si i lb eda i mt el ai d nme t ii dl egm s i onl i g pt n osi rit pxi e s enx ha e t n fa fo I ) ( e h t oy . t ea cK ny aa l J b , . mP eL s L e r . K c. i J t e , e nl op hm pa ex s e or l c o f a, e sc a n he t ei s mx ae nn i dP eL s o pL oa rf po ee hm t a fn I ) (

t. n y er l t a n vu i u o qc ee eh ht t f ro os e ig r a a ku ag hn aa Sl l ,a e n vo i t i a g r e e r pe oh t o Cn i de ’ rv oi t wa r ee hp t o se o dc u‘ l d c r no i tw i f fo I ) (

, reyc om nl i laab a su ne r p t ade n uR e. ,l Cg c , . l na eei r , ho te t ti d f fe i y o f tF i x , et l gsea t aun r t njo n s oe ce rc C t n n a i , aa pt n t o r rs i omen c U un nc , or il i a i t e c n. a l psbot c i i a s t c e r e a i i l , t s i Nt n r e a a pudsp a , n t a uhr en he t ch du t m e s sa sn ms e r R t ed e o , t nvern nodoe oGewd cebei h s y t ta t e i af r tm fS oP I ) (

. ’ a i d n I h s i t i r B ‘ s d r o w e h t s n i a t n o c e m a n d e s o p o r p e h t f I ) (

,e yst t nta a asyt e aS gh hg t r i co u ws nn ao hP nc i oi ,n i hl t U a c pe ewi ntc h nni t oenh t cmui rnMw or d s e nv a e oo t hc i g t c e a nu n i c gs n oi o s e sr e c s i ot a y f i d r sa o o e fh i b l o t p r u r e mo a h ie t l et o a ac ml y auon nsla h n r t do o. i eC wdt s or an ponhe o sm oyi i t rs r n c ps a r eaePe hbn v a n t m l o oZ i fEc G I ) (

erdn ac o l a i u f i l a , d o dl’ p n h epi I s a t h i d f s p mo i e r ie h e l m s n gmt r a e r na n i a n t np P t s r i L eya x t pL ehi t l i e egb y h t hn i ai t t l ii v l f fa dbo o a el i e sht f c e i d n mome e it atl t i s nn‘m e s i /t x le exdi r meo)e i e h wl h ah t nt ee eohDf htt(o e t sw yr s l e mn oe i f rv ooe Pn rpb f i ni s th ad t n se i e r ee kdw r n c n e I o a, f t l f r r l e i a b a l d p p e n sy i mb i h t tl at i t i i xo iw fb en I ) (

. d e t t i m O )

(

viii

Para 2.2 23

Rule 18(1)

Rule 18(2)

iii

vii

nsdt h e I ei l vw sbe r wms e ee c os l rn l e a o r dd f nr y sr ao l a a c eaic e d r a nn e n woIi e o r d st a i drs r ro t t s oh u i g oe wt ridr w e e e t i la h la r t r c a o h i et pt i n r ee w o hd cy Ti nn [ sia i Pp eL m mLo arc no r dmo er P s iL of paL. o ,] m rfr s e poi e l fu em hr ha ce t u ens s s e e y a h hb ct t e h t f o e. mn o ai nt a ed hu i t q sl i e l n b i my en s a e p r m yo l r c a ea nr oo p oi t h rr s oe hn t t i r wa p ly a t ci i l t i n b ea i dl i d se i t ti i m fl i I ) (

lytf sa ed r rao u rt ode uo t t e u a n m l n ewmu a i ve‘ a n gt ‘ hre , ’ f t orbo g ’ s ne eoe l i a heg k t d t i nup fbn l l ac a aol Bn Clah a ‘ h c i e vs dy r r oyo nt ur ai t ’vtpin n r i p e o cteaoi t ncV ha a e t ‘ as’ hu , r r o usgtap sent r y u i n ni k oro I s o n h ‘ c ua t , t ’ a n i b k l Bw i u nr‘ r ao dego B’nmef r ‘ d a a n ene f ’n o o ku i i t fcrla l n a a sla l vc i da rm oi ruu l p r ots i pp s wun . m hpaP I s‘ ‘ A c fL e ’u.o dr, L y uokst eg l ’nri a l r m o c n a o B ’ i nt i t t ‘ d i h i s ent tp ex i i uh ku ai fc I lfate ) (

. nlre a ao l m mcu a rfcn i o e t r e G a h ,mp t h sr i o t n i a f t i d r ehe t Bmf t ,o a or h csso nsrp eier r o enc g Fr i n e eer i h kt oi s i l stfh daec rhhi otth yhw wf tf si si e two da ne uso m l st ia c r ne cn i ee n et nh mr nt aao, npce c eda dh et np l s osar n ps e oo d ol i y r t n e p r a t t r t euo n i , h . u m t c bo t ac fe O I l ) ) ( (

ereg .df f l hohnua eo a i t e stn hnm i f h se i a e o t e a cb t a a t dc us b tb n uo r of osi l c va rh o ndprotee e i s enbg a t l l p aftia , n u , i t ,at t a h n hh n in yt sa ol sesc r t i n e s nmnr n oI s nu noo t oedgrin s f r n s e e o c a i o e v r pcp wn i f a t oroo a yd aleGrr t l i l e avepo f i o r p her o b eg e t ho at i rebeytc l l v h a l bgn i t d t a i ehahfdnr c i t c soen i , o i t l r y d f mr ec i a e n ia n m l nnvo i ft a iot u i m s e s o r a o ga o c l eCn ee ii c sh c d l ms e t enp r, hb ayo up t nn we yoa da mmacf. p a r o foP em a nf rmo s eL l o i s L l d l m pome a a a i g ocis v yvt n rss o t et i pd ooi r r h p h r rc s p t opo eo i pt x urph hw Aa e spat t ) (

xvi

P L L F O N O I T A R O P R O C N I

. p i h s r e n t r a P y t i l i b a i L d e t i m i L s s e r P

t n e s n o c e h t s. s d e e l c n u ud ,o k r rp a mn e ee db as r a Th dk er r a e t m s i g e ed r a r ft o e eh mt af no r se e dn uw l o c ne i h tt i ff o I ) ) ( ( xiii

] ae gm i nt i v oo rt pe pm ai /t gm no i r tf c eA l C e s M ed l i n h a wA dC nD i y mb nd i e u ts p s ei ks r a el r u a c r si e c l p n i o c nd i e r s pa gb n[ i — we om l l o a Fn

2.2-3 Criteria for approval of name of a LLP

24 Para 2.2

However, if NOC is received from LLP or company, name can be reserved. x

xi the proposed name is identical with or too nearly resembles the name of any other limited liability partnership or a company [amended w.e.f. 1-4-2022]

xii

xiv

P L L F O E M A N

eg be tr o r ne h dt l o u on ha sf eo me am a Nn -e h t e l b m e s e r y l r a e n o o t t o n d l . u y on ha sp rm oo lc a cd i e t r n e et di s i d e r e d i s n o c e b t o n d l u o h s e m a N . -t n e m n r e v o G l a r t n e C y b e l b a r i s e d n u

y t i v i t c a l u f w a l n u g n i t s e g g u s e m a n r o e m a n e v i s n e f f O . -e l b i s s i m r e p t o n s i

f tt,f,efn i t c c n o o t coa n uAea i lm sr prelo o e m nt m Pbu se atn on h n r s i i H s reml ITrtn h i e ( v -v siemya s . i o0 -oaMvr n d r5 . R oC o G ) ni p9 ,eGla t m 11,i a y g e, 0 a a ib t ad 0l t2 r neN a c l nPdom( F o A aC ,ei lIi 1 tn i a f sa )1 v R e -nohun,H d ts s 1 onn rn o e i e o N nU2t oag t i a rdn i t dna f de e nGa l pt Ua Iso n u r i b ooaa m onm r d r i a e hp ot& g n d l s sm a 1 b or 0nrhli eI Om 0Io at a , d n a mf 2O le rMes a ao/ e / i co ,mn Nn4Hv i n 2 a g W y o. oa -i ggo n o G , t v r o l L a O n a o , O p , t eNNn h r t lo vrU s m i eBo ea v u er i r lfdjc t a i C e Pu T ( cosRelMl s e r ha si e r . ,t ) e n an r n d P c m m anolto , r n n a i e t v t i o ai es nn aha Ndf Ci s eh wnWi ,am deomB,rn s e tie nter a t s oSm t n r ae i uaa st ppmItao y s a a i f t e me a s hC i Noi dt r s erb ntt , a l e i s a h s a b Sh nhtsimgi i g o d mo a r aO ri rrR nn ip Et SR o I s i s n o i t u t i t s n i r o s n o i t a s i n a g r o e s e h t f o s l a e s r o s m e l b . d me t ei b ei hh t o r fp o o es s l Ua

. d, .,ers c n ke rsot h al i ouhe tk t h t s sna wT u au dEl i y.asdr‘0 s nAnoe1 ee e kc k . ,iWi l s H r h a .u .l R e s w b s e . s io o khdi l gsdlikra e l e G a o nrt t l s t i ,d i lil 0Wp d l a r 5 .a aamn e o. emro c s r l eiWR on s s t.lr pa i e h’ mt neach n r t i oroi1w ewi p e . r s t a d mst c a n e air I 1cRt t d s Nyo . i ei n pes k l s m -ar Rr i i a r pol t i e s o si mCd hpp l a o‘r t ’ d a cg u cr oi t n afi eoWp l nir w a i . u h cedt s e t w-e ht c d s r a if ewm no eo s d u l ri a ic ern rt ct e o c t 5 s pa i hi r . tt M t mg‘ s a os esRury ’ e a e r r sfp s g de i i e t Un ld ar a a i gater/s ngitasu e p t h i i i n B a t r B i m ‘ s c t , w e s ’ r,u a e gode i s e l gl pd dr i s uo nI np i sI sf r i

syede e nmt em mao aa apc dn nme s t dob3i 9 . ecs/ d et t da4g a h . i e nL to v h i a C es Nh t r i T a l rcI bb ha ba t loo At gutt -sncdd e r i ee i t nwc g t i aoA n ma ,hC r s rh e vyDec eb[ps wmnsa o oaw i r Hotw. a . d .fid t v d e t L ceeL r t . na bl so ai C t vbl s eaio nr rMc i be tb c dha s t r ano b i l f ouC o etdi T hel h e n t l mi e a n f a i i D s d nt ds . i n g et I n . e . wii e d n-t og l ]L w3 l n a ao9 th n9M o 1C nck. l y D l3 eae . 1 r o mw3 a t

sr d e e t t t t e i l lm l r a e mp se hb t i n wa gc n. ’ i d t r t a L9 . t s s9 ee9 i 1 mg. o 5 al . 3 No1 n -h d ce et Ta 2d i 9 ‘ 9 e/ k6 i l . ( o sN r e r t a t l e u l c lr l i a c mt sn ge nm i t v r aa hp re oD

Names starting with small letters

No violation of Emblems Act

Name Should not be similar to other names

Para 2.2 25

Name Should not be undesirable Offensive names

Misleading name not permissible

Abbreviated names only for established company

P L L F O N O I T A R O P R O C N I

. cn9 i u9 t e 9 no1 . en5 gr. 3 ee1 npd ooe r l pt a a drd e nh 9 at 9 t o / s 6 h. ft o io ewN s r Uea l -bu d c l r u i oc t hn se tm I .t d r ea t p t i e mD re t i pg tn o i nd e se i c ’c K u 2s Y/ ‘ .g g n . i e d ee c me ar np ,t . g i ny i f k i t ns au bj s ,e k c nn aa bt es km i u l c sr di rc os s We l -n u d e w o l l a e b t o n l l a h s t s u r t d n a t n e m t s e v n i . itgo gr t nn nonr N o e i i a ’c t e e h m a r bc rBtca l sne riu d a a i t n f r pnc a ru a r veii os t Dyc y e nl c e -aA i n e‘ J s .mC do,1 y er t 0eD codi 0m n er w a wo0a– 1 o h e n r d l t 1 uhl e u i,t sta t y nh Ahl i e l r i t e m a b yD eil l r r cwl o ie m i new w t ip i a eS S m l e euN-b -am n g, d s ,aeu9 .l R r c u on r 9o e t i ec 9h c C h 1s et nt. s 5s ah f . r eo ug3s. t e u 1 a tsa n3 vr n d i 0 n i a I es0 r n u t ppdo 2 a bs n oa d C 4 ’a, t r 5 y’I19e2 n 9 k r r oBe /o t i d R 6 n t r w e ea bt . hoo a rrt T ed N ooi p , c3 f rwg rn0 do na a0 ecgiu lr n d nkt 2 i l cu/ i es s l u r pr iu n9 i i o‘ 1 sBc ‘ edr e bea t ta o A nr0 lo2 l p a r6 ho s sc / ’ nu d i ne s i ub h fo . d0 l i a t 0 ugN0 t 2 n/. u i s. 2 moC 4 ‘gF dl yB1 rl d oa Ne uta wt t a gc d h na t i e e n s da r i e a a i e t f l si n e r e oi r a cn l s s eace nr mpe ame P Nob B -csI ha P ch – ut . sI s s. sd s dn e l u nf n ul uf a lu da eu t t tu t i mum t rmo e sn pa

fete o r k ia i mw el s rt md e f arp o noes fwbm o gl lo ni ei r wf gn ni d ) a . at e c hn v t i Coe r cse -e r d e mt s aui. npe9 .mm9 g 9 . oo1 e c Cn ( 8 e,i r es6 a ct 1 ai wp fd ts f e rot o sena fbod i o y t e r sCo s s a , e pe r ne l le i a b s r i uyt s ns bCa te e ,tr c s r ea bp l f B wuI e r tsP ofao t f. ySi s n,ys asle pynn s o i mod s f u on eb cI t

,n r o a i kt sc oe l j r b i Ko .o g n . e n ( i ea mt ab no o st t i C fO o tR r a f po se a c. i s et e c ma i n ara npp pdm r ua o od c rn g p au et s o r usg s i ot r t e sih ) d. t c nt o ee t m n ao i t r Paf LTs r L,e a l t ai r t fB e I l

rh 9tye c l 9e c n i hh pot =s yow 2e 7rnno 2 aat n Lipry o nmy n Ce a o Sv r p a 2ici m t 2ga d o shs i )i c 9 9Ctb 9 ouy 1Otsb N ( f do het ( ctc c ur i ey st pn a s fe sp i e . trr m) a snoe hi i cm t nyh a do l n l c i p e s pup hs s u siayo .a m y v r rl bg l we a de tpi ce i s t t h ,c u ) a a . d o umot l as f o d ,u t My re e (n t ahn 3a t t 4p r a o r 2m ug nf so a sys Ccena o aw ed pn pC mo dmO ofn o nC oacN I Regional Director

Kilburn Electricals Ltd.

, 6kyeta 9rbmhs l g 9ada i o 1me r ny h Restp K u Id ao, Aa s hce r i Tov -r’ t r .ne a tk n sw a o i s ho i eo t t la r H drte. i l Kuhe e t p ‘ he m , ey a l smrl a dan r waee d n nne ter t i aen h ,T eGe ) C. v s[n . a He y i mhn n ma a d a p s .onnm B a s i v (s ’ or i 7esca e n i 1i rt n s e n Cuah o Tbpt M Prmo‘ 7ooye n 9eca m 9mfy a 1aob p n =nu de 9eoeh 4drsT 1ague . r e t rb Csa m ekta Hd so uonn ml l na r ci on an nB I iKci

Kirloskar Proprietary Ltd.

Kirloskar Diesel Recan Ltd.

26 Para 2.2

Stand alone genetic name not permitted

Words like bank, trust, investment etc. Names including word ‘insurance’

Name of mutual fund

Change of name reflecting software business

2.2-4 Obtaining consent of other companies in group for using group name in name of a LLP

i.e.

P L L F O E M A N

. nee. ] ocme i i l o t a b c h i n ac s ls ’y a i f f nm b o or ds ge e r nt p e i c t s epo s r l a n e o ps s e ‘ i sm , ’ i f n f eyao hnng a r t n npui emss s v Aa Eo.p c e . l ‘ a s , b s e fs i e mos s aeoa nmpc sh lai a c n ’ r f u tf e s naon ehgi t gs n e i ei c s r ns n a oae sph ha ‘ se f d a n kroa n e an oe r c P ii t O c r.a o od h l ec re cy a khnb e sph u t os o l dn r a i ns Kwa i 9 tneed 1mIimln p . , a t oy o ae =c nns s 7 aee s pe 6fprh o e 7p n mf f tei fms Ruoi Cocdoou r tsesb i t s mgrf t o a r u l f oe o i h rt Bspt x p e n s x i hne 3Eea t ‘ale )n ep wa 8 9et hoe 9hadwht. s n 1wya ] dsds ( e s dbteate r r w ’n el e n a t a e i d t ts n s s d i i as u ns sb , r n Ee e a g ‘ s foa hw sdecc a rde pe wofb sun i o on oh nws ro t f t oo g s i s e n t ’ m a l I e c n e [ h .n s i e s v h uust.s t j euanEd o n ‘ hbhi i f s t e w ,ti u t a ) on,f a Ct n hu l H eontt v d o t eei tch a mt c t r gg c e as a oe un h f Bj uoo f t (b h a doc c t 1ol g ’e , 2s t nddc 5e h e l i a e Cissud n f s o a Ta a nP ni n pwpwi I

,n.’ .fr ) e CoPmoh ) s( I Hd aet pmo lnsu e an an n Dr o na A (gS o st 5e ‘i x 8n&i ld 3 lf a O e e a Li L.L r n 3 p C7 ae adr S9 r id 41idHe 6eHa b e ceoc )n t 5 mtno i 0s ayin s 0g nnt 2n n ( a haa p i t t hc i s m t i wo e x ds .eyclu e n v s e h a ah s t wpt i s a , .mdw e d oe m t t Lcc t a reI Pe n . r i d hd )t t y el r t i oors o m e pnt t xac a Edenf o (erc d. smis r ne nrDa l ab oo a w Sfn rm lo e rh &a e ie t m lLg d a a e a f y Lr Rrd o l i nm ai . H e d r a hr i t fL nH a Tg o f I

e.f,e ) s l o l um a b sh t ar a e l i o mTn a . a vpap aPnu t c sLgde i L ne l e ls )ni li l s Pobf L man e a i er Lb l c. s /a e e e t s em lri e n i r i y a c oa n l n ave , h pasc w g o r kc l o mn n a i n oi t e / ki s cl s r ra x e e ge l e r h npit a m i y yi t n nsa s hs i e ( x foi e enodnl i a te b f. s p v s o i m ol a ( g e ebms . ya h oe t i ctscr P l i meLgy c l a.dLne i i w t f v /s s o hwosil r e x cwp i ec n r l t a ll afo eai pon t w s r mss eomoee mpecmo aAtgad s nCy nnh i s ec t eMe s ci enh i nh r x FoTe ow

: 1 m r o f f o g n i l i f h t i w n o i t c e n n o c n i s t n i o p t n a t r o p m i e r a g n i w o l l o F

) ( ) ( 2

r o r e n t r a p l a u d i v i d n i y b r re e n ht t i r e a dp es na ge i t s a yr l l o a p t r io g i c d ey bd no ab ca nf oo i e t e a n ci i l m p po An

) ( ) ( 2

ef go an t o s i ta t a r ho t p tr a o Nc n Ii D, t ea vh at ht tu o o nh t di ew ee nc )n r i e s n, t N r I a e pDl b dei v ea s t s a o nhp goe t i s b e e l t db o ( a n ts i n l i avl d ca w i l P p tL pu AbL

i a

i b

Guideline for filling the column

Sr. No. of form 1

UOI

Hira Lal & Sons (Export) P Ltd.

Essel Tea Exports

Essel Packaging Ltd.

Para 2.2 27

2.2-5 Free name search facility

2.2-6 Filling Form RUN-LLP - Application for reservation of name of LLP

P L L F O N O I T A R O P R O C N I

u d a N l i m a T d n a a r t h s a r a h. s ae Mt a rt oS f e ts n ae vh et l n e i r s yC l n O i R a mo sw i t ne r ma ue l o r ce h st i h s Ta . P L L o t y n a p m o c / m r i f m o r f n o i s r e v n o c f o e s a c n i t n a v e l e R

.e g t . a e i ( r yp t o i r r p op ha t u f ao l ea t v a o i r r pp o rp pa. e pl m ai p r fc o o nf i lr e a vpo ont i r) d p. e pch t ae c et a sg e r nt i aa u qhe ecb x r d e l sk u s o ch e os nt i s s y ug ,t i bn r o eih hkt n t au fb a I

6 7

l a t i p a c d e z i r o h t u a o t t n e l a v i u q e s i ’ n o i t u b i r t n . y on ca ‘ f p o em uo l c a va f yo r a e t s e na oc n Mi

P L L g n i t s i x e f o e m a n f o e g n a h c r o f y l n o t n a v e l e R 9 B 2 t1 r a o Pt

r eo mf as nm er ho Tn .o e t cg nn ei r t e a f l e e r r ps fe o n i re l e d di ru og ne i de eS . s ’ oP . pLP oL L r‘ pd L erf boo dwe l hm u t a oi hwn s f d o sn e l a mev do al nu r p op xh i S sa

3 1

d l u o h s P L L f o e m a n d e s o p o r p n i s d r o w d e n i o c r o s d. rd oe n wi a yl ep kx ee he Tb

4 1

t nn i a e mm p do el s oe pv oe rd pr e oa t w dt ef t o a s l e e r v ea bh dt l o u n on ha sc t’ i , P y t L i L v i l t i c aO s as nr ae e se n e i s t M a ‘u c. b i g . d n e i ns a i esm mes n ai t s i nu s fb a I

d e i l p p a r o d e r e t s i g e r o t s e t a l e r e m a n f i k r a m e d a r t k r fa o sm l i e a d t a e r Dt

5 1

d l u o h s s e i n a p m o c p u o r g r e h t o m o r f C O N , p u o r g e m o s fd o e sh i c ea t mt aa ne fb I

rt oh f g i nr oe i v t a a ch i l o p ph aw s rr oe h nt oo i t a m r o t s r i f g eC r O . s d N t i .e ,d r k i eu rh a q ce ma tr et e dab aed r bl t du ol t uo sow e hk t sr a l na e o m r i t ea e d r mt a as r nit g en fr I i

. e l b a c i l p p a r e v e r e h w y t i r o h t u a e t a i r p o r p p a f o l a v o r p p a e l p i c n i r p n I

Copy of resolution is required

to be attached

,m tde I .lth i u a n or i g dhon s p er i rt l l o e i n f ci n t er o yp ba dp dpo l dba u n e ot fo o ha i sn t eu sg el r i no s e i s e nd me t r eor a hnf pt o dfse . eoit y y t a er a d d o nnt a de goa t i r s nnt s a e gap i es dl ee t dt k fa eAI re s .a .o b ou pnipd oedrl r nou pmIco. fyh ono ds wwto e ton be fde n fi o pi do so m l rseo i e a d r mn t aea e s sb Di na

nl d i P u o dh ns ax ea t f a d t S n ,a y e t i n c o hh t p i , wD sI s l i e a r dm de a, ,y n r ot i n t a u po uC c, ce od o ,c e my r at nn . luy l d oa u fce fOr o St sI p l i ,e e a t dk e oe Dc b o t )) (2 ( 2

b k

Guideline for filling the column Sr. No. of form 1

28 Para 2.2

2.2-7 Enclosures to form RUN-LLP

Following should be enclosed

E M A N F O E G N A H C

Para 2.3 29

hmn t o i rt i wf oc e dhs ec r ud e s t e s i b n g i r eic e r g s en e r map ahe ncb hy sc t i a eum gss nfa aos hee cce i t f yo h an c mau s pmf i h io sht r hn e nte i t wm r y a ga pn p in yi l t i fo l i yd b abnt . i rac l a rA dr e et nP s t i i nL g me aL iR mf l y do e nh n9 At a1

2.3 CHANGE OF NAME

l 9a 1r t nn oe i t C c , et Sc [ A eP r uL dL ef. co e o m r7a p1n dnf eoo i t bc i e r e g c s n s na e i r h pdc e gf i y r ni i c o we s l opu s l l p s o m a f o ysc e bs r dae ecd gnr nIo . a] n h8 a c0c 0t e2 b, n nte acm cAn Pr eL e mL v o af No G

,ee rs ee l r g r u pe nu Rsn x ae [a th r cn C a Oepfn b loA Rll l n a e i mw ci fi d o ot retoe f n b g Ni . ] dne r . 9 c ease 0 s vhnr 0 e r Cou c r 2 e d . p s , h ] e s e 9 t s ca e i r 0 l o wr t0 u sR o r p e g2o , e ts P tyf e s n n L l r hL a e i u t f i f eRmnwo i e bPe a s) t r y dLg 2 n l ( a0 Lao u of cd2 hoPt0e s Lo3l ) L n u 3 e( n i nsh R m0 i [ a2 et9 d o i nee d w 0 l bt 0 wui 2 errn5, nhcems s t mre e di r eol ewp efu s odernR pargiP a u oed eL rr b L p)ePl lo f e4cLa L o ( h8 rfhA T1 pi s

, ds nl e au eR mP aL nL f wo e) 3 n( 0 n2 i e nl u or i t [ a e r t oa pd rt oa ch nt i fm o o r ef t e a v ct i i f c i t e r f f e ce e hb sl e l i r w f ee um sa s i n ln l i i we. g] Cn9 a 0 Oh 0 Rc 2

n Pr. Pni i e e l o Lh L c p h i n Lt L t t i ep a a o w dos t c i etl nni e knp aax d o eai opa dt am nmt er i c f t a n yneoe l a r ai d b i e c m r a d l s l r g ie a a oec rt esl h v k a br e i ns i g I n yasr .o amapoe i t m wotma e hr3 c p a 2 Pdc i r n a i l Lr ome p h Lt r p e oha rwt fo t a f f o , ek o r ng eeroi r mmopena aatr am o e m nni c he c r a d rgpy a onodnor i f roftt , o lvpb y a d a l e t e vhrrg n r o oon h e e rt Paet t pi s L ui h a q pwr Lceg a o s e d r h p te br ou cf a ru f ro he so C t s c t esy,Odrs o i . e e l g t ds Rt b r e eo a a i i a r s bcorr e s oerhtopy p o n pboco r e r op e syPui s t a r i c Ln yh a nb tmL I Ici t

2.3-1 Application for change of name by LLP/body corporate if other LLP constituted with similar name

. s w o l l o f s a s i n o i s i v o r p y r o t u t a t s e h T

f sdayo sae l e i s t e l t g ) n a b ve a eh 1 i r m r ( g u9 ayeo q o 1 p fdsrtee e a s o o 3b erc l 2u r u rl yn oa l imsR r t a e h prd– i ceio ee r pinhFtb s a ohor r no rwo ei y p9t nr pa t r o a9hr om t r9cac i c 1 e p o, h e ns r i y a ytwt i pc nc i Di aArl i h o e l s b pk s h . oaar n t mr 2 i t e 2 s oa lon 0 a c rdit M g a 2 r l ee ,aei a t e 4 rdmiRpmm i oas 1 ieya. r t h i pT n. slt f l i i a i e h w. sehfobe t h a w c o r i t i y l e nd l rhep dre ne t m e p dwa od r t k ai a n n purnymee imm ykawal t irmemtaa l a en,ans i h b md y s t a r l t a a t i o o , i e r n s l ee dt etg da n l reu m er onu oa qi t te aR i et d c h me mnse cP ir b e l r L ah ui oL en At tsdt -

en bi o la t l a r ho sp r ko rc a n mi f eo de aa t r t d de et h r e m t s o i r g f es r r a ee hy t e fe o r rh ot t f e o i r d po or i re pp ea hn t i h ft o i nw oe i l t b a a cn i l i p a t pn ai na Am

P L L F O N O I T A R O P R O C N I

. r2 e 2 d0 n2 u4 pi 1 h . s. f r e e . nw t r d a e pt r ye t i s l i n b i as i a l de s el t i u mR iP l fL o L ef mo a) n1 ( f9 o 1 ee gl nu ar ho ct r o n o i t a r – t s t i c g eA r e rh ot . ) 2 ( 9 1 e l u r n i . ds ee i e f i f c d ee pb si r sc a s e sr l i p a t h e t i dw dd ee bi i n r a c p s e m r po c ec va i e g b ll l l a a hh ss nn oi o i t t a a ci c i l l p p pp AA

f o ) 3 ( 9 1 e l u R t i g n i k a m n o s r e p. e2 2 h0 t 2 yb4 d1 e. i f f . i e r . e vw ed be d ln l a he sm na os i a t a , s ce i l l p pu aR eP hL TL e oyl pnu rar op– cme nob i ecy hea t h ftm o re s yoa ppc oi ch e sh ar t. hes2 cna2 t ar , 0 t y a 2 t t pi a t 3 l n y l 4 t e a i l . hi e f sb . he at . ni fw ol i t dod a n e e ct od i i i l n mt p e piam c ali f e a i eh t r ht s e t a , gfcs none i eol k t iu t aa caR mf r i t P i s nt L i r oe g L sc e r f r e o e pnh ) o 4 ei t( t ha r9 Tr o1

e r u x e n n A n i d e2 . n2 o0 i t 2 n e4 m1 sf . a . e e. ew f ad ye bd dn ee i m n aa ps ma , os ce cl au eR bP lL l a hL sf no ) o5 i t ( a 9 c1 i l e p l pu ar e’ hA T‘

ft )n n i r r n o i o o i o ao( i i yc c c t t a a pl d i n s i c c op n i i i l Cpfal n p p o )ayepi op i f bAt ( a p –oo -ae y r mh a C 3u . rt 2o c )mt on i vi f e ( g ma e n i s k rfea . ris) onmc t o a f A a i t a C hd emt nt enh i M e e naetdds orgsaeiy o r n i a i r p ob f t a t i r a d y hn grhe coc i netu c u l p oaivas d yni pytpu s l adnml u o e oocd e3 obi t tcn b2 i r d c r , sm doe y na on r e r o hPi Paahf cLdL def fe aLrL i ho t o , n t f f fegdg a o c i ni n ennons l booee ai l i y t d t i e l f a i a l t dt v u a r c e l c l i l t ei i u o f l o p f i os g p y t i ms he r pr n sr aead o o t / eci gy tcn i t nt nebdc m i i om nu r d wo i b t r ulat oh u u a t l c s s r t l o c o n o oD u he op I Fat sr (

rPmnn a eo Lo r ei t Lr bt s i ff c e s g s s a hh eot . R)n w] 1 ( 2 ,8 o8e2 1 t c 1 m n0 n s An4o 2 a i o2 Pi 4 ,t2 c Lt n 1 2 e Lcis 0f . e h 2e . t fsi o r . 4 )ewn-w d 2 y o1e ( l . n i f 8 n t . m 1uoc e . a ew nees n d oma s1f i i a h t 2o c enmT0n s 2 e s [ o t i ribP,a t t e c e dLA i gl c l i r nuL i f a aowtt eh c enc e rcnner m e oed oi pt r thn o t s a P cfef AL i o m d l -Lp e n A t hpo r P i e cat Ls uha n r Li sct us tS n i e c g e. e e r 9r i b 0 d fds 0 e d2ot a l ee ,t h u t l7 ocae cAdd1

ssfrfren I i o e e e i ba t .hkdd Pa t g t r a c r Lo l l Aoaou Li n fvPymnoa n a h o c rL aecs y eoLfdrkn my oaar r f a r n ap tt o t aa a s mm di np 7 h e g e 1tr eo m e ho e d o c Ra nt t t e s c o , r er i g h 9 i t g t r t n 9 f e e oci y 9 o r h el l 1 b s t P a, rn wL oe nmrt ,Li e octu e e s i q yAr mree s d e e ps ah arnko a nt y r b pa l ru fomr o f amMps e , noreoemr . s oeancdoee v a i o , r a m t t e f r o r r c a i a t T o s nwe cn Ar i ood f opei i k i h o H t t rlh t t a c o . s a s c r s erac r r i e M r a l e t i a l i t d p n oi e n e f p n t t md y i er Ae , gia dau. e i n e nsr p i o s oerm T t y m h s o it a a t r f i t l P a n l e e n n roLi i r e osLbpfh h a r nln t o i t e i oa ofl o w h e e i i d cs s t g g i e e e i i o t nd n t v v n mi yaa a oe o mn rd h h rai Pi pnl acmc

2.3-2 Rectification of name of LLP

i.e.

vide

30 Para 2.3

proviso

Earlier provision

. s w o l l o f s a e r a s n o i s i v o r p y r o t u t a t s e h T

E M A N F O E G N A H C

Para 2.3 31

, htafd yyddn rrt s o c eet gr ileoanoeA i e k y d t i l r ui a t , n i i vi r r e l n) i b ofbat o mee mi t sa un t rsdhs i c ipv t t i i hi l e sl etg t aeeape b ) i r h m fnraeadph wlo e s r c n l ( e i s o t e , t d uioapr ,, s i 6 -a9irshHhre n ) t p o 9 m g ) 1i ne -sc ti ob9 b e i s t w h . a ( l t ( m r ds n 1 r k n h o r, i a hdt nr so rf A se tc p( a ae i n ei c m l t t ; n,b moyP c y Auac 5t e e t L 1r mnss)eae ti e n l a f r r i L i dab i ( sameako d p d r d w s a npae s e ad ne ei r mao oynr yeht li i h s t ti i w oMt uancdtdv c y l u e e eielceaamrsr d m b o r l t d a c s e i fe c anar i teo al t tomr i n e r nl r a n p o s f i ie n T ei piemu l s ddy p a oma gsen e r i o e e b et hi a ohh tnnsr s n ni t s ett , d i r e s i mntr yfc rar ee fh t a i ioree o v n t i eoA t o l n t r do n oeef eeP t a e g n oar h r o t r G t c t a unf na hmL e r , i a s e L i wp erladotn r a gs h f t h g r ot r ee ie yt nw f fo li ch t on t i ioo e,t d h t r t rral ) o i i c e i t o e r 1 e si b y rietmpi t C o g r ( t p . r a o nhi n p 7 r 2 n e at eiofpeiop l 1 2 r o o a r n p h h f d 0 n r p d e h n s groi t a p 2 s e e h r c o no a ,e ht rst kry nr i i 4 d eoiifao ntfiot1 c n m o h n o t t nc e t a r p nhi s n o c k i an n l i . i S a p i o o f t rrmh ei . h pmowi s a –. m i e t t t s ea hr et we a r tw e h y m o l a t e e c r r e t t i cbt t r eo A1 ebnci wvs i a s h i l m dotal tdi nii s2 y p b t r t g g a a o i anr a afpa 0 ri en eh nr yp Ni ol oatr atl t2 -

, leeet tea ri vrttmc e , a a i ) t n1 g caA ci n t i ( , P n f f r e e 7 i i a sL t gCt t r r p1n L i e e ec ynah cef o o g t h i e i n) l cteh t i f h 2 c a . b t o h ( t 2 h7 aec n s 2 c n i 1 i uri l 0 e l r sd 2 de selna g f o r e edo h 4 n i og t t n i 1 eenasc mut p h e a . i h i a c f S. e h l h t e hr s–. amdhcc eaety etw u i h n r n n r s t wa e1 t e fr so 2 hwmgs am0 Weonespe2 n e r ocy , y r e l t -afa t g c s nai d l a A syrt i y b a p a nd u ) t ai i t r or i h a t n i l s ni t se h yt dr b eg r m e e ee ot r nt nd a i i f R ri t h ct mr n of e ia oli l l eft wh pm a moeh c y A t adgsd l ( u n i o n ni oa si P a r , bL hn se n hw aL t pc ooi i l i i ,t saet de ate a e n d he nt r r gi i t oo iv nh fmp pmd at o rr n i hie e roolt cwc c e c e r liv nnhe pl t a i i t i s h hooffnn ssnGooi i

lt ). s3 enedat epl i ho a e 2 m i a h l t hi(2 b 7 i g s c a i s d ft 0 1 i r r n n I c f ) ei 2 e i c 3 ews n t -r t g n i ( 4 r ot n e i 7 e m e i r d a t 1 1 nri ca c l h yapf . e. hpnc f e nt o s yi e boe ao yS. r tt l l i – r ye hl w c l t f i a t a e t n i b l 1 s a s e62 l mi wa an u10 i g sgel i n h nsaeud qo2 i t rs dei , r e s e s e t t y i n t e nbc c l enh ii d p e t u A m a ss) mmnnnl t in t onaiae mfn o e m r o e ce hc ose nv hmmtg rn m i a f a ocn hn t od u n l c p G i i i n u s s i h l d i h h e aa t nwl v e s f o w i o r om r e t pne,ne rA dn i e , eh np( r eh nC h m t t e st i eP r fava r see ro e hL i phne nwptL e t t h i t w y c n , o e r h t ) t e a i e a d i s( 1 l nHl i r lp pl iwv 7 e ya h-b d e n1t n a t h . ce i i t i is r nl l r n w s i e t o a rp dar b t i pt e aainfeds a h r t i o ycl rn t si ei t o s t r ie i r s m d i l c, i geaeic e r t b t e enrhl i ad Rtotaac r p m i e n l nA t r s i leao dui n P ue enehpc eL t y lv t h na l et i t dl i i emL vo mi ni fhraf ig tabospno l -

Compulsory allotment of new name if LLP does not comply

Notice of change of name of LLP

ewdme s e eu oR a rf cns rsfo no i s I r h -ent e n d moo i r t ac O m( ne r C e si t d e i N r eeh D gh t R nt f O aho ht — d ci os i owr r t e e e sc t pt l i n e al a a f e n )di h r P h t o t Lc , i n Lc ( o awi t p tc c n i i Ae h s,Pi r r e e Ld nbL h t y c r afu a o s Pm) f 1 ye( o t i 7 s e l a i 1u b s acns i oi ei L ht f o c dte ess e t a t i , ra me e d imd e L anh anut

Procedure for application for compulsory change in name

P L L F O N O I T A R O P R O C N I

32 Para 2.3

e erA hwhe6 e t t t 1 s ,ndg i . n en o eN oh a i r tt, c em eP em Lhr r t i oLno d cei F ee hen hbt t lymi l fa a n o bn o. i 2 ghdwt a2 nse P e r i 0 s Leno2 s Ldep4 a perhr1 o o fh tc t f . t o n. c f o fa i ro e yf. a r r o w eNe t yI n e h d ePtete r a hLu t ec t r e ,Lfkis f a ) i g t d n nymr n et i i i a es y l c s l p tg i e l x h u me onsu i oe e R hd r Ch t rf P ttioa L o c dwc eL NnPa uf raLl so l orLa s t e ) i c h 1 bes d( em h A r t rn9 i Dufaa1 o r n P t ll e ei s a Ll a ni mg Lu ra oe efr i g snRo–

esP me s L e rr l L oh n Ft f u o Pf ) r Loo 1 ( LytA c r e9 i mp r 1 i rx De oe l f lu ea e h nr et o ot s i tg a cae lR na i sy yob l pn p s pi o– adt i d lrc e l t o e a c r hfi e sgd j )n fe r 1 i o ( y . Adel 2 9n t2 u e n 1p s e0 s e i u2 s l fq4 i u rPoe1 s nLeb. t i f u. La deds. e eh sw ei nt h i md t a y t rt e m n b o r o of e d r ce e s f n gl sdi i nf i h i a s t h 5n e s l t oeu o o hR NNmt proviso

eenel e cho mu ia ntt r odc tn en– a s lasen h r l t 1e o a i h2 t s dwa n n o )o c l ue 3 i ( i l ( t bb 7 d c su 1e et i nsl ep ofp kd i omc t an c esora n , s e oCbc ri t n . s e n 2 dioie 2 nvNdd 0 uore r 2 n n o oo4 dpt i p eec t s 1 e gh n e r nt . e i r f ahD . r mo e ht . lec ci w nwabld e nlae e o l i ec i a c t g i bn h r f saesf e R i a s )on l hp , f8s i 0 e o m e s 0 c mor2 e i l e acd ,o u t nyr vR c n er s aOAiP os s —Pt L s he Li L ,L t wc nf n eoo Pee hP) Lnmt 2 Lee fL( o LA ekt a hat 7f9 Tms 1o 1 P L L e h t e9 s 1 a cn o ni i t dc ee. ns2 h ot 2 i i0 t w2 n ee4 mc 1 enf . bae . d r. oo t w dcd c ea e r t i nr u i e qes em n r i s eae bnl su lt l i R a s he P sg L tn L n af eh o mc ) ey2 t l( a t A t n s e9 hu1 cqe l ueu ssr b ou o Ns t proviso

f ryyn c o o t t o i f a i l i er n i t f l t b c oa t n i ne si t or as l rc e hoy pdt e s t ena se t i s ah e mr mep l t ao i u ,l n” e s r sb yPda h t nLrdo k aLoe a nl “wt rr a l e r l e oo r d” v oai h np d p sf ui rr ho o o h ss s wcct r i e n d e t h i nn n s i w y t a e s l r l t ua x euee bP n hdi nytsf y s t e oi ha e r la l t i yb m i n r ruwh r a ol i a ,ec cLsl li sdiabh nefhaw o t oi esht s s sm r i nn u r ieo e b pLhsus t “ rs rpe n e e odo e. pb ie pt nrt ,uc ooasp rA swtoi i r hh P e m e t sdL hi pt frnL a r e o yho nsf c ni u o nhto r c ah oa a 0 h2 fwt i ept I

2.3-3 Penalty for improper use of words “limited liability partnership” or “LLP”

leeh a t hhi i t t c i )fw f f d (oe o ,-rr s e yet e b cl i s e m i g o e vmur a n nn i s n i s,o t t i igit n t ti a a a r h t hws o t t it l l g eo r en ufre se m. nhdet tc etna lrat A l a e sP a c hei aL sbf )L f so pn (f i h oddo st i en) r 1 ara( e e ;1 ct ni p t ls i 2 r i b h g a u sn er pp o r et i yds nc t i ntte l i airs a b f a ope i c y l y s t dnst i ii l e l eer i d t b b da i nd a mo i il l a ip l dd s , ye et e e r t r i i m e r m m vo ai i Ec nl l

2.3-4 Publication of name and limited liability

,d 1 n 2a ns ou i t o c h et s n fe o t sf no oy i t sl i a v on re pp ea ho t t se e l nb ea i vl ae r b t n l l oa ch ps i p h i sh r s e r ne t n r t a r pa yp t y i l t i i b l i ab i l a i dl ed t i e t mi im l el i he t h f I t

T N E M U C O D N O I T A R O P R O C N I

) t n e m d . n] ee n mi Af (r o Pf Ld Le d i v o r dp en t u o t i i t t c s e bs usb u ,s t c r Ae i Pr l La Le [ f2 o 2 )0 2 ( 2 1 4 2n1 o. f i . t e c e. Sw 1 –2 s0 e 2 e, pt uc rA srdedP s aemnL l e nibaaL i m i s r n f s i r c o , us e s e [ ) bt e n ’ c 2 r t i ln ( f r pf u 1 a fego p1 wmn d n aui edo l n e r i i t yca t e a c not t n s e adn i g n S to og i [ u e s c i s ot .ree ] d a f gr l y o fu no ns o r i a p s y sy rpe r s b r o r m a ded c r o cn dd e c i r‘ ad b oe a,ar i s f l i fs c ds ef e o t ne on na a t i i r s c o e ep um i ov t e b sa a s i ab hc dn a y e nyos ,a s aeso m r chsp sTAoes n . f nt rt a o i p r of n a so , o r rmepi e t ppumfa o d a o et n sm r ans r] . owr e e o8 e kr o mi f i d 0 l n rvms 0 di oael 2 iar, ohMa det t t h wi c e nt od A Twt ao

f Po i L 1 L1 i F e l u mr r[ o] f p i nh i s r de en l i t f r ea bP y ot . t i] l 8 di1 eb0 a r i i 2 L u 0 q 1 d ee r t 2 i sm . f i . ie tL . n efw mod e und on ci ot ae dr m noa p9 or i t o0 a c0 r on2 , pis rre ool cfu nmR i erP o L hF T[ L re e r nu t x r e a n pn dA en t i a nd ge i n s o e i dt dn ne am. s8 ra 1 e 0 ns2 e t r e f 0 a 1 p h t 2 fi o wf . . tge n . nw eo s l na d oP e ci d n ,L n Le oi m i Fa t a m8 r ore pol rfu onr ci o nd i et fi l o f e eb s a l l ca hA ns I

s effi n omkooy u i a n e s t d i i o m m l v n i i at oa b o i rr nax t i po c e omedof l n d s nea as t sM n i meAe e cfi o r eioc f t e r i f s f hra e f Tasol u l d c -i s i mnet , o r r s ii e Au s s t i s h sv o i i t T og hr ers . cprl ar i ,rie h r o mn we t (vsir s tessa e n wn i p eoi y shb mHu c i u.b h d c) e oyfwd ( dnot n a en np e r em omu i tma t o a a ee Cne r o r b ,g pfe n romAa o n a P c co nL ni ) t I Ly. n a n i di .a e s ncsr l p b eoee s g a ms nmi l oa aAntc a r a v fhp oo aa c t

rsoe ort b e en rn d e t a i t r v l c a a o pr s s ol lp e t a n ni sfa s do cu n ettb n n t ee s n s i i nme Poeg Lce n ra Lhg tAh fi c I w P -eL t . a s n r oLhe d.tn ] e t t ec d r i bA a v p n of aPr o cLp tL % y i oa , 5 s t 7 s em/ e l t% nu i 6 dn6 s uee/ bhm% sce1 S e t i 5 r tg fs f o rAo ei.t pFg n of.e coes s 8yn dero a c nsr aut h an pl t oi xc e[ cw

eo hPe c p uLnr sLio dmc fe o on s ni no r op so i t otf u rin s l pa o o ftt so i ca e r rac fe l i l l o ni p ytwp pr a oaoh cpht ,awi e e t nw a mo d r oose pcrh reec p oba a t c o t ytga ne d odib a t be n l i l ho ar a se ph i tps rt e ear nlne s t on t r t i i r t a . ] a u pnl ) P1 goo ( nesd2 t i e e1 a d r t nrfal e o n ep o u t g y r n i R i ops [ ecoen r ycDo e d i ddt ho nna Wb aar

ad] . re9 i e f 0 i t t 0 s r i 2 e g , ecs r e yl l ou u t sdR keP ebL el lL s a ehf t o s a , r 2 e or 1 pue rtl oau cnr go ys i t d, oy bi t nt gn e i e d i r [ f oo ) f 2 ( rf4 oo3 o lr a e p l n, u oe r i t mf a ao nn s n n e gh o i i t e s , r i a v oi f o dr np aI en r r ie e Pp hL s WL a

proviso

Para 2.3A 33

vide

2.3A INCORPORATION DOCUMENT

proviso

No provision to amend Incorporation document

Change of business or registered office

2.3A-1 Procedure where intending partner is a body corporate

P L L F O N O I T A R O P R O C N I

fs s 1 o 2 te 0 l n 2 et t o , dn c i s a A i e ) d r t en n I bn –e oi rm t dad deen eyye r aem i t u nA s qso( ea gP r hn L soi i L] rhde e s e wc y da nne i t r orvd p a s d2 pr ye 8 l d1 dee p ea t ns t a ea i a nsdmw gneat a i m i e , s t m e i dmmcl aiAr ei g e P nd n i L onr l i r I tf a uLe s odf[ a et o2 s ) l n y 1 2 te ( a 0 da7 d 2 ,i s e n e 4 s or i 1 uR t . c . oa f ne. ci e d as. fn ht ow OI t Explanation

120

e ir f f a i d s n eo bi s i dv l u o or wp A eM r e E hF t ,s P s Ll e Ln nu i , l ra e t i np t a r a c pr eo bt s i nf ao cr np of so r n e o pt i ni a gr i t e a r op e f r . an d e hid sn ge ui te ol m hu Tca Fees for registration of LLP 0 0 0 , 2

0 5 1

0 0 0 , 4

0 0 2

0 0 0 , 5

0 0 5

0 0 0 5 1

s h k a l n e t . s R e v o b A

e v i f . s R o t p u d n a h k a l e n o . s R es vh ok ba Al

n e t . s R o t p u d n a s h k a l e v i f . s R es vh ok ba Al h k a l e n o . s R o t p U

Fees payable for filing any document Rs. Contribution of LLP

34 Para 2.4

2.3A-2 Fees payable at the incorporation and fees for filing any document

- gf myno oai2 cpda e s fe r c o a e er p efp [ s ne3 a i ce hm t ncn r i n o l eof a r t d e i h i f p a g f ai p u cd so dge r eh en z ift i y dd r oani hpaa t y p u bne o ad b i t oe l u l t s a b ta i h] n . r s9 eet r l n s c 0 a 0 vnoe2 e c i i ff, u e h s qboc e enbu l aSu sa l i Pcs.R L’dnP n LoeoL s i i t a L t nu u e i f b r ’ bc o i n i r n or t A t i i n t n eo e u o r h c bC u i n f ‘ x r oo . t e y n ebn n l oa an b l Cp A as ‘

2.3A-3 Increase in ‘Contribution’ of LLP

s e c i t o . n8 ] d0 n0 a2 nt , oc i t A a cP i L n uL f mo m) 1 o( c3 l1 l a n eo r i t e c he w[ s ed ce i f v f i o e c de er r e d t n s i a g ed r e s as ee vr ad hd la l a e hb sl l Pa Lh Ls

2.4 REGISTERED OFFICE OF LIMITED LIABILITY PARTNERSHIP AND CHANGE THEREIN

. s s e r d d a l i a m e d n a e d o c l a t s o p e d u l c n i l l a h s s s e r d d A

l hl ca i h h s wy e oh t t ee cr i f e f h o dw ed r n e a t s d i g e es s r ae er vd ad ha e . lb t l a c hyA saP pmL i sL h sef c r i e o t no ) t 1 n( r a d3 pn1 yan t so i l nt i i oc b i at e i as l c di en d t ue i v m i ime l m c yo e r cr e vl le Ea b

rt e e a nc t i r f a i t pr ae rc oa pr i e h d sn r e u nt t s r o a pp yy t b i l i t i b ag i n l i dd en t i e ms iy l ab f no oe r de eh vt r e r s e en t br ya ap md e tt n a en mg i us ce od dr Ao

LLP Ready Reckoner AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

V.S. DATEY TAXMANN APRIL 2022 2022 9789356221666 338 PAPERBACK

Rs. : 795 | USD : 42

Description This book is a subject-wise practical guide to the following laws: u

Limited Liability Partnership Act, 2008 (as amended by the Limited Liability Partnership (Amendment) Act, 2021) Limited Liability Partnership Rules, 2009

It comprehensively covers the analysis of all provisions of the LLP Act and the Rules prescribed thereunder. It also provides answers for all practical issues faced by professionals. The Present Publication is the April 2022 Edition, authored by V.S. Datey, amended by the Limited Liability Partnership (Amendment) Act 2021 & updated till 1 st April 2022. The detailed coverage of the book is as follows: u

Overview of the LLP Act

Incorporation of LLP

Partner and Designated Partner

LLP Agreement

Accounts, Audit and Annual Returns of LLP

Routine Management of LLP

Administrative Control over LLP

Compromise and Arrangement

Winding-Up and Strike off Defunct LLP

Investigation of Affairs of LLP

Offences, Punishments and Penalties

Other Provisions in respect of LLP

Taxation of LLP

Foreign Direct Investment in LLP

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