Contains
Section I – General
1……… Objects and Reasons for Limited Liability Partnership
2……… Miscellaneous
3……… Limited Liability Partnership background in India
4……… Salient features of Limited Liability Partnership
5……… Meaning and nature of Limited Liability Partnership
6……… Importance of LLP after Companies Act, 2013
Section II – Incorporation
7……… Incorporation of Limited Liability Partnership
8……… Miscellaneous
9……… Registered office/other office of a LLP and its change
10……. Limited Liability Partnership Agreements
11……. Partners of Limited Liability Partnership
12……. Number of Partners in Limited Liability Partnership
13……. Designated Partners
Section III – Conversion
14……. Conversion of partnership firm into LLP
15……. Conversion of Private Company into LLP
16……. Conversion of unlisted Public Company into LLP
17……. Conversion of Professional Firms into LLP
18……. Conversion of LLP into Company
Section IV – Administration and Management
19……. Contribution
20……. Foreign Direct Investment (FDI) in LLP
21……. Extent of Liability
22……. Investigation
23……. Compromise, Arrangement or Reconstruction
Section V – Accounts and Audit
24……. Accounts and Returns
25……. Applicability of Accounting Standards
26……. Assignment and transfer of partnership rights
27……. Destruction of old records
28……. Electronic filing of documents
29……. Forms to be certified by professionals
30……. Audit of LLP
Section VI – Taxation
31……. Basic taxation aspects of LLP
32……. Residential status of LLP
33……. Tax rates of LLP
34……. Remuneration to partners
35……. Interest on partners’ contribution
36……. Taxation of introduction and withdrawal of capital assets by partners
37……. Computation of taxable income of Limited Liability Partnership
38……. Taxation of conversion of Firms into Limited Liability Partnership
39……. Taxation of conversion of Companies into Limited Liability Partnership
40……. Taxation of Conversion of Limited Liability Partnership into Company
41……. Taxability of amounts received by partners from Limited Liability Partnership
42……. Liability of partners for tax dues in case of liquidation
43……. Other tax compliances
Section VII – Winding up & Dissolution
44……. Winding up and Dissolution
Section VIII – Miscellaneous
45……. Payment of Fees
46……. Penalties and prosecution
47……. Other matters related to LLP
48……. Forms under LLP laws
49……. Foreign Limited Liability Partnerships
50……. Comparison of Limited Liability Partnership with Firm
51……. Simultaneous comparison of Limited Liability Partnership with Company and Partnership firm
Section IX – AnnexuresAnnexure 1… Draft Limited Liability Partnership Agreement – 1
Annexure 2… Draft LLP Agreement – 2 (As per Section 23(4) of LLP Act, 2008)
Annexure 3… Draft Limited Liability Partnership Agreement – 3
Annexure 4… Draft Limited Liability Partnership Agreement – 4
Annexure 5… Draft Limited Liability Partnership Agreement – 5
Annexure 6… Draft Limited Liability Partnership Agreement – 6
Annexure 7… Draft Limited Liability Partnership Agreement – 7
Annexure 8… Draft Limited Liability Partnership Agreement – 8
Annexure 9… Draft Limited Liability Partnership Agreement – 9
Annexure 10. Supplementary Limited Liability Partnership Agreement
- Publisher : Bloomsbury Professional India; 6th edition (10 November 2021)
- Language : English
- Paperback : 995 pages
- ISBN-10 : 9390513480
- ISBN-13 : 9789390513482