Hitender Mehta Limited Liability Partnerships Law and Practice As Amended by The Finance Act 2025

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Table of Contents

Part I: Introduction to LLPs

1. Evolution and Concept of LLPs

2. Key Features and Advantages of LLPs

3. Comparison: LLP vs Partnership Firm vs Company

4. Legal Framework Governing LLPs in India

Part II: Formation and Structure
5. Incorporation of LLPs
6. LLP Agreement: Drafting and Registration
7. Contribution and Profit Sharing
8. Partners and Designated Partners – Roles, Rights & Responsibilities

Part III: Legal and Regulatory Compliance
9. Annual Filings and Reporting Requirements
10. Maintenance of Books of Accounts and Audit
11. Changes in LLP – Name, Partners, Agreement
12. Closure, Winding Up and Striking Off of LLP

Part IV: Taxation of LLPs (As Amended by Finance Act, 2025)
13. Income Tax Provisions Applicable to LLPs
14. Presumptive Taxation Schemes and LLPs
15. Surcharge, Deductions, and Compliance Updates (FA 2025)
16. LLPs and Goods and Services Tax (GST)

Part V: Governance and Legal Aspects
17. Rights and Liabilities of Partners
18. Dispute Resolution Mechanisms
19. Penalties, Offences and Adjudication
20. LLPs under Other Allied Laws (FEMA, SEBI, etc.)

Part VI: Practical Insights and Tools
21. Frequently Asked Questions (FAQs)
22. Checklists for LLP Compliances
23. Specimen Formats (LLP Agreement, Forms, Resolutions)
24. Case Law Digest and Judicial Precedents

Appendices

• Full Text of the LLP Act, 2008 (as amended)

• Relevant Sections from the Finance Act, 2025

• Circulars, Notifications & MCA Guidelines

• Table of Fees and Penalties