Limited Liability Partnership A Comprehensive Resource Book- Sixth Edition 2022 - by CA. Pramod Jain

Author : CA. Pramod Jain B. Com (H), FCA, FCS, FCMA, LL.B, DISA (ICAI), MIMA, Insolvency Professional

Edition : 2022 (6th ed)

Price : Rs 2895

Special offer Price : Rs 2395

Highlights of the Book

The book contains the following Chapters and Annexures:

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 Investigation

Chapter 24 Compromise, Arrangement or Reconstruction

SECTION V - ACCOUNTS AND AUDIT

Chapter 25 Accounts and Returns

Chapter 26 Applicability of Accounting Standards

Chapter 27 Assignment and Transfer of Partnership Rights

Chapter 28 Destruction of Old Records by Registrar

Chapter 29 Electronic Filing of Documents

Chapter 30 Forms to be certified by Professionals

Chapter 31 Audit of LLP

SECTION VI - TAXATION

Chapter 32 Basic Taxation Aspects of LLP

Chapter 33 Residential Status of LLP

Chapter 34 Tax Rates of LLP

Chapter 35 Remuneration to Partners

Chapter 36 Interest on Partners’ Contribution

Chapter 37 Taxation of Introduction and Withdrawal of Assets by Partners

Chapter 38 Computation of Taxable Income and ITR of Limited Liability Partnership

Chapter 39 Taxation of conversion of Firms into Limited Liability Partnership

Chapter 40 Taxation of conversion of Limited Liability Partnership into Company

Chapter 41 Taxation of conversion of Companies into Limited Liability Partnership

Chapter 42 Taxability of Amounts received by Partners from LLP

Chapter 43 Liability of partners for tax dues in case of liquidation

Chapter 44 Other tax compliances

SECTION VII - WINDING UP & DISSOLUTION

Chapter 45 Winding up and Dissolution

SECTION VIII - MISCELLANEOUS

Chapter 46 Payment of Fees

Chapter 47 Penalties, Fine and Prosecution

Chapter 48 Other matters related to LLP

Chapter 49 Forms under LLP

Chapter 50 Foreign Limited Liability Partnerships

Chapter 51 Provisions of Companies Act 2013 made applicable to LLP

Chapter 52 Comparison of Limited Liability Partnership with Firm

Chapter 53 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 Draft LLP Agreements

Annexure 5 Relevant Extracts of Provisions of Income-tax Act, 1961

Annexure 6 Relevant Extracts of Companies Act, 2013 and Rules

About the Author

CA. PRAMOD JAIN

He is a commerce graduate [B. Com (H)] from Shri Ram College of Commerce (SRCC). He is a fellow member of the Institute of Chartered Accountants of India (FCA). He is a fellow member 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 also passed the Certificate Course on CSR of ICAI. He has also passed the Proficiency Self-Assessment Test for Independent Director’s Databank. 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 is elected as Central Council Member of ICAI for the period 2019 to 2022 and from 2022 to 2025. Apart from being member in more than 25 committees / groups / directorates of ICAI, he is / was:

  • Chairman of Accounting Standards Board (ASB) for Year 2022-23
  • Chairman of Expert Advisory Committee (EAC) for Year 2022-23
  • Chairman of Committee on International Taxation (CITAX) for Year 2021-22
  • Chairman of Taxation Audit Quality Review Board (TAQRB) for the year 2021-22.
  • Chairman of Valuation Standards Board (VSB) for the year 2020-21.
  • Chairman of CSR Committee of ICAI for year 2020-21.
  • Vice-Chairman of Committee on MSME & Start-up for the year 2021-22.
  • Vice-Chairman of Women Members Empowerment Committee (WMEC) for the year 2021-22.
  • Vice-Chairman of Direct Tax Committee (DTC) for year 2019-20 and 2020-21.
  • Vice-Chairman of Committee on International Taxation (CITAX) for Year 2019-20.
  • Member of ICAI Disciplinary Committee Bench 1 for year 2020-21.
  • Nominated as Member of Quality Review Board (QRB) for 3 years from 2020 to 2022.

He is the conceptualizer of the portal www.expertspanel.in which is a one stop solution for all professional queries which has given more than 33000 answers since its launch in mid of year 2018.

He has delivered more than 1500 lectures and articles on various topics of Income Tax, Corporate Laws, LLP, Audits, Peer Review, Quality Review, etc. at more than 200 forums throughout the country. Most of his presentations and articles since 2013 are available for free download from www.lunawat.com and from 2018 at www.expertspanel.in also.

He has authored books on “Chartered Accountant’s Documentation and Compliance for Audits and Reviews”, Limited liability Partnership – A Complete Resource Book”, “Chartered Accountant’s Documentation and Compliance for Audits and Reviews”, “Importance of LLP after Companies Act, 2013”, “Chartered Accountant’s Documentation and compliance under Companies Act 2013, Peer Review and Quality Review”, “Limited Liability Partnership – Law, Procedures and Taxation”, “Documentation for Chartered Accountants”, “Limited Liability Partnership – Law and Procedures with Ready Reckoner”, “Fringe Benefit Tax & Banking Cash Transaction Tax”, “Documentation for Audits” and “Accounting Standards and CARO”.

He has written various articles on taxation, company law and audit in various journals. He has a vast practical experience in taxation, audit and corporate laws field and he has been giving consultancy to various corporate and non-corporate entities on taxation matters

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