Application of provisions of condonation of delay u/s 460 of Companies Act 2013 to LLP
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
New Delhi, the 30th Jan, 2020
NOTIFICATION
G.S.R. In exercise of the powers conferred by sub-section (1) of section 67 of the Limited liability Partnership Act, 2008 (6 of 2009], the central Government hereby directs that the provisions of section 460 of the Companies Act, 2013 (18 of 2013) shall apply to a limited liability partnership from the date of publication of this notification in the official Gazette.
F. No. 17/61/2016-CL-V
K V R Murty
Joint Secretary to the Government of India
- Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27
- When no addition is made on the basis of reasons recorded, reopening is bad in law
- No separate compensation for loss of love and affection under MV Act – SC
- Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
- Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court




