LMP Limited Liability Partnership A Comprehensive Resource Book By CA Pramod Jain 9th Edition April 2026

Limited Liability Partnership Pramod Jain 9th Edition April 2026 Limited Liability Partnership Pramod Jain 9th Edition April 2026 SECTION I – GENERAL Chapter 1 Objects and Reasons for Limited Liability Partnership Chapter 2 Limited Liability Partnerships World Wide Chapter 3 Limited Liability Partnership Background in India Chapter 4 Salient Features of Limited Liability Partnership Chapter 5 Meaning and Nature of Limited Liability Partnership Chapter 6 Small Limited Liability Partnership Chapter 7 Importance of LLP after Companies Act, 2013 SECTION II – INCORPORATION Chapter 8 Incorporation of Limited Liability Partnership Chapter 9 Change of Name of LLP Chapter 10 Registered Office/Other Office of a LLP and its Change Chapter 11 Limited Liability Partnership Agreements Chapter 12 Partners of Limited Liability Partnership Chapter 13 Number of Partners in Limited Liability Partnership Chapter 14 Designated Partners SECTION III – CONVERSION Chapter 15 Conversion of Partnership Firm into LLP Chapter 16 Conversion of Private Company into LLP Chapter 17 Conversion of Unlisted Public Company into LLP Chapter 18 Conversion of Professional Firms into LLP Chapter 19 Conversion of LLP into Company SECTION IV – ADMINISTRATION AND MANAGEMENT Chapter 20 Contribution Chapter 21 Foreign Direct Investment (FDI) in LLP Chapter 22 Extent of Liability Chapter 23 Significant Beneficial Ownership Compliances Chapter 24 Investigation Chapter 25 Compromise, Arrangement or Reconstruction SECTION V – ACCOUNTS AND AUDIT Chapter 26 Accounts and Returns Chapter 27 Applicability of Accounting Standards Chapter 28 Assignment and Transfer of Partnership Rights Chapter 29 Destruction of Old Records by Registrar Chapter 30 Electronic Filing of Documents Chapter 31 Forms to be certified by Professionals Chapter 32 Audit of LLP SECTION VI – TAXATION Chapter 33 Basic Taxation Aspects of LLP Chapter 34 Residential Status of LLP Chapter 35 Tax Rates of LLP Chapter 36 Remuneration to Partners Chapter 37 Interest on Partners’ Contribution Chapter 38 Taxation of Introduction and Withdrawal of Assets by Partners Chapter 39 Computation of Taxable Income and ITR of Limited Liability Partnership Chapter 40 Taxation of conversion of Firms into Limited Liability Partnership Chapter 41 Taxation of conversion of Limited Liability Partnership into Company Chapter 42 Taxation of conversion of Companies into Limited Liability Partnership Chapter 43 Taxability of Amounts received by Partners from LLP Chapter 44 Liability of partners for tax dues in case of liquidation Chapter 45 Other tax compliances SECTION VII – WINDING UP & DISSOLUTION Chapter 46 Winding up and Dissolution SECTION VIII – MISCELLANEOUS Chapter 47 Payment of Fees Chapter 48 Penalties, Fine and Prosecution Chapter 49 Other matters related to LLP Chapter 50 Forms under LLP Chapter 51 Foreign Limited Liability Partnerships Chapter 52 Provisions of Companies Act 2013 made applicable to LLP Chapter 53 Comparison of Limited Liability Partnership with Firm Chapter 54 Simultaneous Comparison of Limited Liability Partnership with Company and Partnership Firm SECTION IX – ANNEXURES Annexure 1 Limited Liability Partnership Act, 2008 Annexure 2 The Limited Liability Partnership Rules, 2009 Annexure 3 The Limited Liability Partnership (Winding Up and Dissolution) Rules, 2012 Annexure 4 Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 Annexure 5 Draft LLP Agreements Annexure 6 Relevant Extracts of Provisions of Income-tax Act, 1961 Annexure 7 Relevant Extracts of Income Tax Act, 2025 Annexure 8 Relevant Extracts of Companies Act, 2013 and Rules About the Author: CA Pramod Jain is a commerce graduate [B. Com (H)] from Shri Ram College of Commerce (SRCC). He is a fellow member of the Institute of the Institute of Companies Secretaries of India (FCS). He is a fellow member of the Institute of Cost Accountants of India (FCMA). He is a Bachelor of Law (LL.B). He has qualified Information System Auditor [DISA (ICAI)]. He is also a member of All India Management Association (MIMA). He is also an Insolvency Professional. He has passed certification course NCFM of National Stock Exchange of India (NSE). He has also done certification course CAAT of ICAI. He has also done post qualification certificate course on Valuation of ICAI. He has been elected as Central Council Member of ICAI for the period 2019 2021. Apart from being member in more than 25 committees/ groups/directorates of ICAI, he is Chairman of Valuation Standards Board and CSR Committee of ICAI for year 2020-21, member of ICAI Disciplinary Committee Bench for year 2020-21 and Vice Chairman of Direct Tax Committee for year 2019-20 and 2020-21.