Practical Guide to Limited Liability Partnership (Law, Practice and Procedures)

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Description
•     Topic-wise Discussion
•     Section-wise Brief Commentary
•     Contains Act with Explanatory Notes, LLP Rules, 2009 with Forms
•     LLP (Winding Up and Dissolution) Rules, 2012
•     Partnership Act, 1932
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Contents
Part 1 : Practical Guide
1.    Introduction
2.    Salient Features Limited Liability Partnership
3.    Comparison with Partnership and Company
4.    Limited Liability Partnership Agreement
5.    Registration of LLP and Starting the Business
6.    Conversion of Partnership into Limited Liability Partnership
7.    Conversion of Private Limited Company into Limited Liability Partnership
8.    Conversion of Unlisted Company into Limited Liability Partnership
9.    Designated Partners
10.  Admission, Resignation, Removal of Partner and Transfer of Interest
11.  Change of Registered Office and Name
12.  Foreign Limited Liability Partnerships
13.  Accounts and Annual Return
14.  Electronic Filing of Documents and Returns
15.  Audit
16.  Investigation
17.  Compromise, Arrangement or Reconstruction
18.  Income Tax and Limited Liability Partnership
19.  Capital Gain and Limited Liability Partnership
20.  Tax Implications of Conversion of Company into LLP
21.  Alternate Minimum Tax
22. Foreign Direct Investment
23. Closing down of LLP by declaring it as defunct
24.  Winding Up and Dissolution
25. Adjudication of Penalties
26. Compounding of Offences
27. Special Court
Part 2 : The Limited Liability Partnership Act with Comments and Statement
              of Objects and notes of clauses and Indian Partnership Act, 1932
1.  The Limited Liability Partnership Act, 2008
2.  The Indian Partnership Act, 1932
Part 3 : The Limited Liability Partnership Rules, 2009 and Forms
1.    The Limited Liability Partnership Rules, 2009 and Forms   
Part 4 : The Limited Liability (Winding up and Dissolution) Rules, 2012
The Limited Liability Partnership (Winding up and
Dissolution) Rules, 2012
Part 5 : IMPORTANT CIRCULARS
1.    Tax Deduction to Start-up and Limited Liability Partnership
2.    Use of word 'National' in the names of Companies or Limited
       Liability Partnerships (LLPs)
3.    Whether Hindu Undivided Family (HUF)/its Karta can become partner/Designated
       Partner (DP) in Limited Liability Partnership (LLP)
4.    No Objection Certificate (NOC) from the concerned
       regulator/Institute for LLP Name approval/incorporation.
5.    Chartered Accountants, Company Secretaries And
       Cost Accountants can form Limited Liability Partnership.
6.    Council Guidelines for Conversion of CA Firms into LLPs
7.    Guidelines for Conversion of Cost Accountants' Firms
       (Partner ship/Proprietary) into Limited Liability Partnerships (LLPs)
8.    Attention Practising Company Secretaries.
9.    Notification dated 30th January, 2020
10.  LLP Settlement Scheme, 2020 - General Circular No. 6/2020, dated 4-3-2020
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Author Details
PL. Subramanian : B. Com., A.C.A., C.A.I.IB.