Date: 2016-06-10Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by sub sections 1 and 2 of section 79 of the Limited Liability Partnership Act 2008 6 of 2009 the Central Government
Executive Summary:
This document outlines amendments to the Limited Liability Partnership Rules of 2009, as authorized by the Limited Liability Partnership Act of 2008. These amendments, referred to as the Limited Liability Partnership Second Amendment Rules, 2016, primarily concern modifications to Forms 2, 3, 4, and 11. The rules take effect on the date of their publication in the official Gazette: June 10, 2016.
Key Points / Main Content:
Form 2 Amendments:
* Part A, serial number 12, item i, sub-item ii: The phrase "Name of nominee" shall be substituted.
* Part B (Addendum to Form 2), serial number 6, item i, sub-item ii: The phrase "Name of nominee" shall be substituted.
Form 3 Amendments:
* Part A, serial number 7, item ii: A new table is substituted for the existing one, including columns for Sl No., DPIN, Name of Partner, Name of Nominee in case of Designated Partner, Designation, Form of Contribution, Monetary Value of Contribution, profit sharing, Income tax PAN, Passport number, and body corporate.
* Part B, serial number 21 A, item a: A new table is substituted for the existing table, including columns for Type of change, DPIN, Name of Partner, Name of Nominee in case of Designated Partner, Designation, Form of Contribution, Monetary Value of Contribution, profit sharing, Income tax PAN, Passport number and body corporate, with options for Deletion, DP, change, P, no change.
* Part B, item b: A new table is substituted for the existing table, including columns for Type of change, DPIN, Income tax PAN, Name of Partner, Name of Nominee in Contribution, Form of Contribution, Monetary Value of Contribution, profit sharing and Passport number with options for DP, P.
Form 4 Amendments:
* Serial number 7, item i, sub-item ii: The phrase "Name of nominee" shall be substituted.
* Addendum to Form 4, serial number 6, item i, sub-item ii: The phrase "Name of nominee" shall be substituted.
Form 11 Amendments:
* Serial number 13, item ii: A new table is substituted for the existing one, including columns for DPIN, Income tax PAN, Name of Partner, Name of Nominee in case of body corporate, Section number, Offence, Penalty imposed and Passport number for Designated Partner.
Impact Analysis:
Limited Liability Partnerships (LLPs):
* Impact: LLPs are directly affected as the rules govern their operation and reporting requirements.
* Action Required: LLPs must adhere to the amended rules when submitting Forms 2, 3, 4, and 11, ensuring the correct format and information are provided.
Partners and Designated Partners:
* Impact: Partners and designated partners within LLPs are impacted as the changes affect the information they need to provide in the specified forms.
* Action Required: Partners and designated partners need to be aware of the new table formats and information requirements when providing details for LLP forms.
Central Government:
* Impact: The Central Government, specifically the Ministry of Corporate Affairs, is responsible for implementing and enforcing these rules.
* Action Required: Ensure that the updated rules are properly communicated and enforced, and that the necessary systems are in place to process the updated forms.
Key Entities Referenced
Limited Liability Partnership Act, 2008: A law governing limited liability partnerships in India, cited as the basis for the notification.
Limited Liability Partnership Rules, 2009: The set of rules that are being amended by this notification.
Central Government: The governing authority responsible for making the amendments to the rules.
New Delhi: The location from which the notification was issued. Specifically, New Delhi, Delhi.
The Gazette of India: The official government publication in which the notification and amended rules are published.
Amardeep Singh Bhatia: The Joint Secretary who signed the notification.
Ministry of Corporate Affairs: The government ministry that issued the notification.
Limited Liability Partnership Second Amendment Rules, 2016: The formal name of the amendments introduced by this notification.
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ककककााााररररपपपपोोोोररररेेेेटटटट ककककाााायययय (cid:10)(cid:10) (cid:10)(cid:10)मममम(cid:13)(cid:13)ंं(cid:13)(cid:13)ंं ााााललललयययय
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 10 जून, 2016
ससससाााा....ककककाााा....ििििनननन.... 555599993333((((अअअअ)))).—क(cid:7)(cid:8)ीय सरकार, सीिमत दािय(cid:17)व भागीदारी अिधिनयम, 2008 (2009 का 6) क(cid:24)
धारा 79 क(cid:24) उपधारा (1) और (2) उपधारा (cid:27)ारा (cid:28)द(cid:29) शि(cid:31)य का (cid:28)योग करते #ए सीिमत दािय(cid:17)व भागीदारी
िनयम, 2009 का और संशोधन करने के िलए िन'िलिखत िनयम बनाती ह,ै अथा*त्:-
ससससििंंििंं (cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18) (cid:19)(cid:19)(cid:19)(cid:19)ााााररररंंंंभभभभ
1111.... ननननाााामममम औऔऔऔरररर .— (1) इन िनयम का संि,- नाम सीिमत दािय(cid:17)व भागीदारी (ि(cid:27)तीय संशोधन)
िनयम, 2016 ह ै ।
(2) ये िनयम राजप/ म(cid:7) (cid:28)काशन क(cid:24) तारीख को (cid:28)वृ(cid:29) ह गे।
ददददाााािििियययय(cid:22)(cid:22)(cid:22)(cid:22)वववव
2222.... ससससीीीीििििममममतततत भभभभाााागगगगीीीीददददााााररररीीीी ििििननननययययमममम,,,, 2222000000009999 ककककेेेे––––
(क) (cid:28)3प 2 म(cid:7)–
(I) भाग क म(cid:7) 4म सं5या 12 के मद (i) के उप मद (ii) के 6थान पर िन'िलिखत रखा जाएगा, अथा*त-्
“(II) नाम िनदि7 शती का नाम ....................................................... ”;
(II) भाग ख म(cid:7) 4म सं5या 6, के मद (झ) के उपमद (ii) म(cid:7) ‘(cid:28)3प 2 के िलए युि(cid:31)का’ शीष*क के अधीन
िन'िलिखत रखा जाएगा, अथा*त:् -
2963 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“नामिनदि7 शतीकानाम ........................................................”
(ख) (cid:28)3प 3 म(cid:7) -
(I) भाग क म(cid:7) 4म सं5या 7 के मद (ii) म(cid:7) सारणी के 6थान पर िन'िलिखत रखा जाएगा, अथा*त:् -
1 2 3 4 5 6 7 8
“4. डीपीआईएन/ भागीदार कारपोरेट िनकाय पदनाम अंशदन अंशदान लाभ साझा
आयकर/पैन/ का नाम क(cid:24) दशा म(cid:7) (भागीदार/ का का करन े का
सं.
पासपोट* नामिनदि7 शती का नामिन;द< (cid:28)3प आ>थक (cid:28)ितशत”;
सं5या नाम भागीदार) मू(cid:3)य
(II) भाग ख म(cid:7) 4म सं5या 21 –
(क) मद (क) म(cid:7) सारणी के 6थान पर को िन'िलिखत सारणी रखी जाएगी, यथाः-
1 2 3 4 5 6 7 8
बदलाव का डीपीआईएन/ भागीदार कारपोरेट पदनाम अंशदान अंशदानका लाभ
(cid:28)कार आयकर/पैन/ का नाम िनकाय क(cid:24) (भागीदार/ का (cid:28)3प आ>थकमू(cid:3)य साझा
पासपोट* दशा म(cid:7) नाम करन े का
सं5या नाम- िनदि7 शती (cid:28)ितशत”;
भागीदार)
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का नाम
• •
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1 2 3 4 5 6 7
“बदलाव का (cid:28)कार डीपीआईएन/ भागीदार कारपोरेट िनकाय अंशदान का अंशदान लाभ
आयकर/पैन/ का नाम क(cid:24) दशा म(cid:7) (cid:28)3प का साझा
पासपोट* नामिनदि7 शती आ>थक करन े का
सं5या मू(cid:3)य (cid:28)ितशत”;
•
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(क) 4म सं5या 7 केमद (i) के उपमद (ii) के 6थान पर िन'िलिखत रखा जाएगा, अथा*त:् -
(ii) “नाम िनदि7 शती का नाम ...........................................”;
(ख) 4म सं5या 6 के मद (i) के उप मद (ii) म (cid:7) ‘(cid:28)3प 4 के िलए युि(cid:31)का’ शीष*क के अधीन िन'िलिखत रखा जाएगा,
अथा*त्:-
“(ii) नाम िनदि7 शती का नाम ...........................................”
(घ) (cid:28)3प 11 म(cid:7) 4म सं5या 13 के मद (ii), म(cid:7) सारणी के 6थान पर िन'िलिखत रखा जाएगा, अथा*त:् -
1 2 3 4 5 6
“डीपीआईएन/ भागीदार / कारपोरेट िनकाय क(cid:24) धारा सं5या अपराध अिधरोिपत
आयकर/पैन/
नामिन;द< भागीदार दशा म(cid:7) नामिनदि7 शती शि(cid:31)”;
का नाम का नाम
पासपोट* सं5या
[फा. सं. 17/31/2015-सीएल.V]
अमरदीप Aसह भाBटया, संयु(cid:31) सिचव
(cid:24)(cid:24)(cid:24)(cid:24)टटटट(cid:25)(cid:25)(cid:25)(cid:25)पपपपणणणणीीीीःःःः
पपपपाााादददद मूल िनयम को सा.का.िन. सं. 229(अ) (cid:1)दनांक 1 अ(cid:28)ैल, 2009 (cid:27)ारा भारत के राजप/ भाग II, खंड
3, उपखंड (i) म(cid:7) (cid:28)कािशत (cid:1)कया गया और बाद म(cid:7) सा.का.िन. स.ं 385(अ) और 386(अ) (cid:1)दनांक 4
जून, 2009, सा.का.िन. सं5या 6(अ) (cid:1)दनांक 6 जनवरी, 2010, सा.का.िन. सं. 24(अ) (cid:1)दनांक 11
जनवरी, 2010, सा.का.िन. 914(अ) (cid:1)दनांक 15 नवबरं , 2010, सा.का.िन. स.ं 506(अ) (cid:1)दनांक 5
जुलाई, 2011, सा.का.िन. सं. 680(अ) तक 14 िसतंबर, 2011, सा.का.िन. सं. 796(अ) (cid:1)दनांक 4
नवंबर, 2011,सा.का.िन. 430(अ) (cid:1)दनांक 5 जनू , 2012, सा.का.िन. 485(अ) (cid:1)दनांक 21 जनू ,
2012, सा.का.िन. 692(अ) (cid:1)दनांक 14 िसतंबर, 2012, और सा.का.िन. 333(अ) (cid:1)दनांक 29 अ(cid:28)ैल,
2015,सा.का.िन. 785(अ) (cid:1)दनांक 15 अ(cid:31)ूबर, 2015, सा.का.िन. 418(अ) (cid:1)दनांक 13 अ(cid:28)ैल,
2016 के (cid:27)ारा संशोिधत (cid:1)कया गया।
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 10th June, 2016
G.S.R. 593(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 79 of the
Limited Liability Partnership Act, 2008 (6 of 2009), the Central Government hereby makes the following rules
further to amend the Limited Liability Partnership Rules, 2009 namely:-
1. Short title and commencement.—(1) These rules may be called the Limited Liability Partnership (Second
Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the official Gazette.
2. In the Limited Liability Partnership Rules, 2009,-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(a) in Form 2,-
(I) in Part A, in serial number 12, in item (i), for sub-item (ii),the following shall be substituted,
namely:-
“(ii) Name of nominee ”;
(II) in Part B, under the heading ‘Addendum to Form 2’, in serial number 6, in item (i), for
sub-item (ii),the following shall be substituted, namely:-
“(ii) Name of nominee ”; ”;
(b) In Form 3,-
(I) in part A, in serial number 7, in item (ii) for the Table, the following shall be substituted, namely:-
1 2 3 4 5 6 7 8
“Sl No. DPIN/ Name of Name of Designation Form of Monetary % of profit
Income tax Partner Nominee in (Partner/ Contribution Value of sharing”;
PAN/ case of Designated Contribution
Passport body Partner)
number corporate
(II) in part B, for serial number 21-
(A), in item (a), for the Table, the following Table shall be substituted, namely:-
1 2 3 4 5 6 7 8
“Type of DPIN/ Name of Name of Designation Form of Monetary % of profit
change Income tax Partner Nominee in (Partner/ Contribution Value of sharing”;
PAN/ case of body Designated Contribution
Passport corporate Partner)
number
O Deletion O DP
O change O P
O no change
(B) in item (b), for the Table, the following Table shall be substituted, namely:-
1 2 3 4 5 6 7
“Type of change DPIN/ Income Name of Name of Form of Monetary % of profit
tax PAN/ Partner Nominee in Contribution Value of sharing” ;
Passport case of body Contribution
number corporate
O DP
O P
(c) (a) in Form 4,-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
(a) in serial number 7, in item (i), for sub-item (ii), the following shall be substituted,
namely:-
“(ii) Name of nominee ”;
(b) under the heading ‘Addendum to Form 4’, in serial number 6, in item (i), for sub-item
(ii), the following shall be substituted, namely:-
“(ii) Name of nominee ”;
(d) In Form 11, in serial number 13, in item (ii), for the table, the following shall be
substituted, namely:-
1 2 3 4 5 6
“DPIN/ Income Name of Name of Nominee Section number Offence Penalty
tax PAN/ Partner/ in case of body imposed” ;
Passport Designated corporate
number Partner
[F. No. 17/31/2015-CL-V]
AMARDEEP SINGH BHATIA, Jt. Secy.
Foot Note : The principal rules were published in the Gazette of India, Part II section 3, sub-section (i) vide GSR
No 229(E) dated 1st April, 2009 and subsequently amended by GSR No 385(E) and 386(E) dated 4th June,
2009, GSR No 6(E) dated 6th January, 2010, GSR 24(E) dated 11th January, 2010, GSR 914(E) dated 15th
November, 2010, GSR 506(E) dated 5th July, 2011, GSR 680(E) dated 14th September, 2011, GSR 796(E)
dated 4th November, 2011, GSR 430(E) dated 5th June, 2012, GSR 485(E) dated 21st June, 2012, GSR
692(E) dated 14th September, 2012 and GSR 333(E) dated 29th April, 2015, GSR 785 (E) dated 15th
October, 2015, GSR 418 (E) dated 13th April, 2016.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.