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Conversion of Partnership Firm to LLP — Complete Process & Tax Guide 2026 Conversion of Partnership Firm explained: this guide covers what Conversion of Partnership Firm means, who it applies to, the step-by-step process…
Read Complete Guide →The Rules are called the Limited Liability Partnership Rules, 2009. Rules 1 to 31, 34 to 37 and 41 came into force on 1 April 2009, while rules 32, 33 and 38 to 40 were to start on a date the Central Government would notify. Rule 2(1) contains sixteen definitions, and rule 2(2) borrows undefined...
Every LLP must use the forms annexed to the Rules and state its LLPIN on them (rule 3). An electronic form is authenticated by authorised signatories using digital signatures (rule 4). Fees are as in Annexure 'A' and go into the Public Account of India, with payment options listed in rule 5. The...
An individual must give his prior consent before acting as a designated partner (rule 7). His particulars are then filed with the Registrar (rule 8). A person cannot be appointed if, within the preceding five years, he has been adjudged insolvent or has suspended payment to creditors without a...
Every individual or nominee of a body corporate intending to be appointed designated partner had to apply to the Central Government for a DPIN (rule 10(1)). A provisional DPIN was valid for sixty days, within which the regular application had to be made or the number would lapse (rule 10(4), (5))...
The incorporation document is filed in the prescribed form with the Registrar having jurisdiction over the State of the proposed registered office (rule 11). Foreign nationals residing outside India in Hague Apostille Convention countries must have their signatures and addresses notarised in their...
Documents can be served on an LLP, a partner or a designated partner by electronic transmission or courier (rule 15). Every LLP must give an address for service within the jurisdiction of the Registrar where its registered office is, including postal code and e-mail address (rule 16(1)). It may add...
An LLP changes its registered office by the procedure in its LLP agreement or, if there is none, with the consent of all partners (rule 17(1)). For a move to another State, secured creditors must also consent. Notice goes to the Registrar in the prescribed form within 30 days (rule 17(2))...
A name cannot be one prohibited under the Emblems and Names (Prevention of Improper Use) Act, 1950 (rule 18(1)). A name "shall not generally be reserved" in sixteen listed cases, such as offensive words, close phonetic resemblance, trade marks without consent, and professional words without council...
An LLP, body corporate or other entity with a similar name can apply to the Registrar for a direction that the later LLP change its name (rule 19(1)). The application states identifying details and the grounds, is verified, and carries the applicant's authority and a copy of its certificate (rule...
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