{"id":13267,"date":"2022-04-28T13:07:18","date_gmt":"2022-04-28T11:07:18","guid":{"rendered":"https:\/\/labre.nl\/?p=13267"},"modified":"2022-04-28T13:33:00","modified_gmt":"2022-04-28T11:33:00","slug":"india-limited-liability-partnership-rules-key-changes","status":"publish","type":"post","link":"https:\/\/labre.nl\/en\/2022\/04\/28\/india-limited-liability-partnership-rules-key-changes\/","title":{"rendered":"India: Limited Liability Partnership Rules: Key Changes"},"content":{"rendered":"\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline\"><span style=\"color: #f18101;text-decoration: underline\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">What is an LLP?<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">A limited liability partnership (LLP) is a corporate entity that is structured like a partnership and offers the benefits of a company. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">The partners of an LLP have limited liability towards the organization and are not liable for the actions of another partner.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Section 2(n) of the Limited Liability Partnership Act, 2008 defines a &#8216;limited liability partnership&#8217; as a partnership formed and registered under the Act. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Further, Section 3, Chapter II of the LLP Act states that a limited liability partnership is a body corporate formed and incorporated under this Act having a legal entity separate from its partners and enjoying perpetual succession. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Therefore, the addition\/removal\/death of a director does not pose a threat to the existence, rights, and liabilities of the limited liability partnership. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><strong><span style=\"text-decoration: underline\"><span style=\"color: #f18101;text-decoration: underline\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">The Limited Liability Partnership Act<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">The Limited Liability Act (LLP Act) allows Indian businesses to combine professional expertise with new ideas and entrepreneurial initiatives and renders support for them to operate in an efficient and innovative way. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">A limited liability partnership allows its members to assume limited liabilities while structuring their company as a &#8216;partnership&#8217;.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">While the LLP Act was enacted on 12 December 2008, the Act and Limited Liability Partnership Rules underwent subsequent amendments in 2021 and 2022 respectively. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Some of the key amendments in 2021 focused on decriminalizing and compounding offenses, establishing special courts, penalties, and fees for small LLPs and startup LLPs, etc.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Regarding the 2022 amendment, the Ministry of Corporate Affairs amended the Limited Liability Partnership Rules, 2009 to Limited Liability Partnership (Second Amendment) Rules, 2022. The Rules have been amended with the main objective to improve the ease of doing business. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">With a total of nine Rules being amended and changes being brought about in several forms, the amended Rules pave the way toward scaling up discourse requirements for an LLP. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"text-decoration: underline;color: #f18101\"><strong><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Key Changes: LLP (2nd Amendment) Rules, 2022<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">The amendments made under the LLP (2nd Amendment) Rules are: <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"text-decoration: underline\"><strong><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">1. DINs increased from Two (2) to Five (5)<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Rule 11(1) was amended to replace the word &#8216; <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">two<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"> &#8216; with &#8216; <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">five<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"> &#8216;.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Impact: Prior to the amendment, the LLP Rules allowed for only two individuals to apply for Director Information Number (DIN) in the Form for Incorporation of Limited Liability Partnership (FiLLiP).<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Post the 2022 amendment, the number of individuals allowed has been increased from two to five. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Therefore, an individual who is an appointed director of a company, but couldn&#8217;t apply for a DIN, can now apply for such an allotment. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">The amendment is a step forward toward easing the procedure of appointing more than two Designated Partners (to a maximum of five Designated Partners) during incorporation. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><strong><span style=\"text-decoration: underline\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">2. Certificate of Incorporation to contain TAN and PAN<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Rule 11(3) was amended to insert &#8216; <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">and shall mention Permanent Account Number and Tax Deduction Account Number issued by the Income Tax Department<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"> &#8216; after the words &#8216; <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Form 16<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"> &#8216;.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Impact: While the Rules provided for the issuance of Form 16 (Certificate of Incorporation) by the Registrar, the amended provision provides for the allotment of Permanent Account Number (PAN) and Tax Deduction Account Number (TAN) to limited liability partnerships along with the Certificate of Incorporation.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Previously, limited liability partnerships had to apply separately for PAN and TAN. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">This added to the number of required procedures, and unlike SPICE+ (an integrated web form for companies establishing business in India), there was an absence of such a facilitator for ease of business as an LLP.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">The amendment has, therefore, been made to align the incorporation process of LLPs to that of companies in India. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><strong><span style=\"text-decoration: underline\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">3. Relaxation in mentioning the Name of Authority<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Rule 19 of the Limited Liability Partnership Rules provides that if a limited liability partnership or a body corporate has a name similar to the name of a limited liability partnership incorporated subsequently, the LLP can apply to the Registrar under Form 23 (application for direction to Limited Liability Partnership to change its name to the Registrar) directing the subsequent LLP to change its name. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><br \/><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Impact: Earlier, when an application for such name change of a subsequent LLP was filed, Rule 19(4)(a) of the LLP Rules, 2009 required the person making such an application to &#8216; <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">attach the authority under which he is making such an application<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"> &#8216;.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><br \/><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">The 2022 amendment omits the requirement to attach the authority under which a person is making an application for the change of name of a subsequent LLP. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">This omission has been done to reduce the burden of compliances and facilitate ease of doing business for an LLP in India. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><strong><span style=\"text-decoration: underline\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">4. Signing of Statement of Accounts and Insolvency of LLPs<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Under Rule 24(6) of the Limited Liability Partnership Rules, a &#8216; <\/span><\/span><\/span><\/span><\/span><\/span><em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">limited liability partnership&#8217;s Statement of Account and Solvency shall be signed on behalf of the limited liability partnership by its designated partners<\/span><\/span><\/span><\/span><\/span><\/span><\/em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"> &#8216;.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Impact: The amendment of 2022 provides that the Statement of Account and Solvency may now be signed on behalf of the LLP by an Interim Resolution Professional (IRP) or Resolution Professional (RP) or a Liquidator or LLP Administrator. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">This applies to conditions where the Corporate Insolvency Resolution Process (CIRP) has been initiated against the limited liability partnership under the Insolvency and <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><br \/><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Bankruptcy Code, 2016 or the Limited Liability Act, 2008.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Prior to the amendment, the LLP Rules did not provide for provisions regarding the signing of a Statement of Account and Solvency of LLPs under insolvency. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><strong><span style=\"text-decoration: underline\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">5. Certification of Designated Partner<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Rule 25(2) of the LLP Rules, 2009 mentions that if the annual turnover or contribution of an LLP during a corresponding financial year is up to five crore rupees or fifty lakh rupees respectively, the annual return of the LLP shall consist of a certificate from a designated director. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Further, the rule explicitly mentions that the said director should be different from the signatory of the returns.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Impact: The 2022 amendment inserts a new proviso to superintend a situation where Corporate Insolvency Resolution Process (CIRP) has been initiated against the LLP. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Per the amendment, such situations shall require an Interim Resolution Professional or Resolution Professional or a Liquidator or LLP Administrator to sign the LLP&#8217;s annual returns. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Such cases shall, therefore, negate the requirement of certification from a designated director. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><strong><span style=\"text-decoration: underline\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">6. Form 29 Merged with Form 28<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Prior to the amendment, under Rule 34(3) and 34(8), changes in:<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">certificate of incorporation or registration of a foreign LLP,<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">name or address of a person authorized to accept services on behalf of a foreign LLP in India,<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">place of business of foreign LLP in India, or<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">closure of business in Indiahad to be filed in Form 29 of the LLP Rules, 2009.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">However, under Rule 34(3), changes in:<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">incorporation documents,<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">instruments defining the constitution of a foreign LLP in India,<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">registration of a foreign LLP&#8217;s principal office, or<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">partner or designated partner of a foreign LLP were to be filed under Form 28 of the Rules.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Impact: The 2nd amendment to the LLP Rules merges Form 29 and Form 28 and places the provision regarding the change in a foreign LLP&#8217;s principal place of business or winding up of business in India under Form 28. This reduces the burden of compliances on the LLP and facilitates ease of doing (and exiting) business in India.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Other amendments to the Limited Liability Partnerships (2nd Amendment) Rules, 2022 include:<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Streamlining the process of incorporation of LLPs by making it web-based and at par with SPICE+ form which was introduced to facilitate ease of doing business for companies.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Notification of Form for reporting an LLP&#8217;s communication address wherein the Ministry of Corporate Affairs notified that change of communication address of an LLP can be intimated through Form 12.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #f18101\"><strong><span style=\"text-decoration: underline\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Conclusion<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">The amendments introduced by way of the Limited Liability Partnerships (Amendment) Rules, 2022 are introduced with the intent to ease the formation process of LLPs in India. <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Minimum paperwork and reduced compliances under the Limited Liability Partnership Act, 2008 and the Limited Liability Partnership Rules, 2009 will assist the Government&#8217;s agenda of facilitating ease of doing business, which has also been mentioned several times in the Union Budget 2022 and, wherein, the Government has implemented or exempted various compliances to align with its vision.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><em><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">For further information, please contact:<\/span><\/span><\/span><\/span><\/span><\/span><\/em><\/strong><\/p>\n<p><strong><span style=\"color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">Gautam Khurana<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"> , Managing Partner<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">India Law Offices, New Delhi<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"color: #f18101\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">e: g.khurana@indialawoffices.com<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">t: +91 11 24622216<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\"><span style=\"vertical-align: inherit\">#WLNadvocate #India #ILO #law #legal #international #corporatelaw #companylaw #business #IBC<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; What is an LLP? A limited liability partnership (LLP) is a corporate entity that is structured like a partnership and offers the benefits of a company. The partners of an LLP have limited liability towards the organization and are not liable for the actions of another partner. Section 2(n) of the Limited Liability Partnership&#8230;<\/p>\n","protected":false},"author":3,"featured_media":13269,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_ppma_block_editor_authors":""},"categories":[48],"tags":[],"ppma_author":[68],"class_list":["post-13267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-warwick-legal-network-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>India: Limited Liability Partnership Rules: Key Changes &#183; Labr\u00e9 advocaten<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"India: Limited Liability Partnership Rules: Key Changes &#183; Labr\u00e9 advocaten\" \/>\n<meta property=\"og:description\" content=\"&nbsp; What is an LLP? A limited liability partnership (LLP) is a corporate entity that is structured like a partnership and offers the benefits of a company. The partners of an LLP have limited liability towards the organization and are not liable for the actions of another partner. Section 2(n) of the Limited Liability Partnership...\" \/>\n<meta property=\"og:url\" content=\"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes\" \/>\n<meta property=\"og:site_name\" content=\"Labr\u00e9 advocaten\" \/>\n<meta property=\"article:published_time\" content=\"2022-04-28T11:07:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-28T11:33:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/labre.nl\/wp-content\/uploads\/gk-20214.png\" \/>\n\t<meta property=\"og:image:width\" content=\"767\" \/>\n\t<meta property=\"og:image:height\" content=\"767\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tara Bruijn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tara Bruijn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/2022\\\/04\\\/28\\\/india-limited-liability-partnership-rules-key-changes\\\/\"},\"author\":{\"name\":\"Tara Bruijn\",\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#\\\/schema\\\/person\\\/9bac6a08a71a91ace6aa8384b7a031fe\"},\"headline\":\"India: Limited Liability Partnership Rules: Key Changes\",\"datePublished\":\"2022-04-28T11:07:18+00:00\",\"dateModified\":\"2022-04-28T11:33:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/2022\\\/04\\\/28\\\/india-limited-liability-partnership-rules-key-changes\\\/\"},\"wordCount\":1350,\"publisher\":{\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#organization\"},\"image\":{\"@id\":\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/labre.b-cdn.net\\\/wp-content\\\/uploads\\\/gk-20214.png\",\"articleSection\":[\"Warwick Legal Network\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/2022\\\/04\\\/28\\\/india-limited-liability-partnership-rules-key-changes\\\/\",\"url\":\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes\",\"name\":\"India: Limited Liability Partnership Rules: Key Changes &#183; Labr\u00e9 advocaten\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes#primaryimage\"},\"image\":{\"@id\":\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/labre.b-cdn.net\\\/wp-content\\\/uploads\\\/gk-20214.png\",\"datePublished\":\"2022-04-28T11:07:18+00:00\",\"dateModified\":\"2022-04-28T11:33:00+00:00\",\"breadcrumb\":{\"@id\":\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes#primaryimage\",\"url\":\"https:\\\/\\\/labre.b-cdn.net\\\/wp-content\\\/uploads\\\/gk-20214.png\",\"contentUrl\":\"https:\\\/\\\/labre.b-cdn.net\\\/wp-content\\\/uploads\\\/gk-20214.png\",\"width\":767,\"height\":767},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\\\/\\\/warwicklegal.com\\\/news\\\/513\\\/india-limited-liability-partnership-rules-key-changes#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/labre.nl\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"India: Limited Liability Partnership Rules: Key Changes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/labre.nl\\\/en\\\/\",\"name\":\"Labr\u00e9 advocaten\",\"description\":\"Specialisten voor ambitieuze ondernemers\",\"publisher\":{\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/labre.nl\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#organization\",\"name\":\"Labr\u00e9 advocaten\",\"url\":\"https:\\\/\\\/labre.nl\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/labre.b-cdn.net\\\/wp-content\\\/uploads\\\/Labre-advocaten-RGB.png\",\"contentUrl\":\"https:\\\/\\\/labre.b-cdn.net\\\/wp-content\\\/uploads\\\/Labre-advocaten-RGB.png\",\"width\":1844,\"height\":559,\"caption\":\"Labr\u00e9 advocaten\"},\"image\":{\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/labre\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/labre.nl\\\/en\\\/#\\\/schema\\\/person\\\/9bac6a08a71a91ace6aa8384b7a031fe\",\"name\":\"Tara Bruijn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/labre.nl\\\/wp-content\\\/uploads\\\/cropped-Tara-Profile-96x96.jpeg96db85876c66e54f0f81e11c9efe579f\",\"url\":\"https:\\\/\\\/labre.nl\\\/wp-content\\\/uploads\\\/cropped-Tara-Profile-96x96.jpeg\",\"contentUrl\":\"https:\\\/\\\/labre.nl\\\/wp-content\\\/uploads\\\/cropped-Tara-Profile-96x96.jpeg\",\"caption\":\"Tara Bruijn\"},\"description\":\"Voor meer informatie of vragen over het bovenstaande kunt u contact opnemen met Tara Bruijn van het secretariaat.\",\"sameAs\":[\"https:\\\/\\\/labre.nl\"],\"url\":\"https:\\\/\\\/labre.nl\\\/en\\\/author\\\/tara\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"India: Limited Liability Partnership Rules: Key Changes &#183; Labr\u00e9 advocaten","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes\/","og_locale":"en_US","og_type":"article","og_title":"India: Limited Liability Partnership Rules: Key Changes &#183; Labr\u00e9 advocaten","og_description":"&nbsp; What is an LLP? A limited liability partnership (LLP) is a corporate entity that is structured like a partnership and offers the benefits of a company. The partners of an LLP have limited liability towards the organization and are not liable for the actions of another partner. Section 2(n) of the Limited Liability Partnership...","og_url":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes","og_site_name":"Labr\u00e9 advocaten","article_published_time":"2022-04-28T11:07:18+00:00","article_modified_time":"2022-04-28T11:33:00+00:00","og_image":[{"width":767,"height":767,"url":"https:\/\/labre.nl\/wp-content\/uploads\/gk-20214.png","type":"image\/png"}],"author":"Tara Bruijn","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Tara Bruijn","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes#article","isPartOf":{"@id":"https:\/\/labre.nl\/en\/2022\/04\/28\/india-limited-liability-partnership-rules-key-changes\/"},"author":{"name":"Tara Bruijn","@id":"https:\/\/labre.nl\/en\/#\/schema\/person\/9bac6a08a71a91ace6aa8384b7a031fe"},"headline":"India: Limited Liability Partnership Rules: Key Changes","datePublished":"2022-04-28T11:07:18+00:00","dateModified":"2022-04-28T11:33:00+00:00","mainEntityOfPage":{"@id":"https:\/\/labre.nl\/en\/2022\/04\/28\/india-limited-liability-partnership-rules-key-changes\/"},"wordCount":1350,"publisher":{"@id":"https:\/\/labre.nl\/en\/#organization"},"image":{"@id":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes#primaryimage"},"thumbnailUrl":"https:\/\/labre.b-cdn.net\/wp-content\/uploads\/gk-20214.png","articleSection":["Warwick Legal Network"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/labre.nl\/en\/2022\/04\/28\/india-limited-liability-partnership-rules-key-changes\/","url":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes","name":"India: Limited Liability Partnership Rules: Key Changes &#183; Labr\u00e9 advocaten","isPartOf":{"@id":"https:\/\/labre.nl\/en\/#website"},"primaryImageOfPage":{"@id":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes#primaryimage"},"image":{"@id":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes#primaryimage"},"thumbnailUrl":"https:\/\/labre.b-cdn.net\/wp-content\/uploads\/gk-20214.png","datePublished":"2022-04-28T11:07:18+00:00","dateModified":"2022-04-28T11:33:00+00:00","breadcrumb":{"@id":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes#primaryimage","url":"https:\/\/labre.b-cdn.net\/wp-content\/uploads\/gk-20214.png","contentUrl":"https:\/\/labre.b-cdn.net\/wp-content\/uploads\/gk-20214.png","width":767,"height":767},{"@type":"BreadcrumbList","@id":"http:\/\/warwicklegal.com\/news\/513\/india-limited-liability-partnership-rules-key-changes#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/labre.nl\/en\/"},{"@type":"ListItem","position":2,"name":"India: Limited Liability Partnership Rules: Key Changes"}]},{"@type":"WebSite","@id":"https:\/\/labre.nl\/en\/#website","url":"https:\/\/labre.nl\/en\/","name":"Labr\u00e9 advocaten","description":"Specialisten voor ambitieuze ondernemers","publisher":{"@id":"https:\/\/labre.nl\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/labre.nl\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/labre.nl\/en\/#organization","name":"Labr\u00e9 advocaten","url":"https:\/\/labre.nl\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/labre.nl\/en\/#\/schema\/logo\/image\/","url":"https:\/\/labre.b-cdn.net\/wp-content\/uploads\/Labre-advocaten-RGB.png","contentUrl":"https:\/\/labre.b-cdn.net\/wp-content\/uploads\/Labre-advocaten-RGB.png","width":1844,"height":559,"caption":"Labr\u00e9 advocaten"},"image":{"@id":"https:\/\/labre.nl\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/labre\/"]},{"@type":"Person","@id":"https:\/\/labre.nl\/en\/#\/schema\/person\/9bac6a08a71a91ace6aa8384b7a031fe","name":"Tara Bruijn","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/labre.nl\/wp-content\/uploads\/cropped-Tara-Profile-96x96.jpeg96db85876c66e54f0f81e11c9efe579f","url":"https:\/\/labre.nl\/wp-content\/uploads\/cropped-Tara-Profile-96x96.jpeg","contentUrl":"https:\/\/labre.nl\/wp-content\/uploads\/cropped-Tara-Profile-96x96.jpeg","caption":"Tara Bruijn"},"description":"Voor meer informatie of vragen over het bovenstaande kunt u contact opnemen met Tara Bruijn van het secretariaat.","sameAs":["https:\/\/labre.nl"],"url":"https:\/\/labre.nl\/en\/author\/tara\/"}]}},"authors":[{"term_id":68,"user_id":3,"is_guest":0,"slug":"tara","display_name":"Tara Bruijn","avatar_url":"https:\/\/labre.nl\/wp-content\/uploads\/cropped-Tara-Profile-96x96.jpeg","author_category":"","first_name":"Tara","last_name":"Bruijn","user_url":"https:\/\/labre.nl","job_title":"","description":"Voor meer informatie of vragen over het bovenstaande kunt u contact opnemen met Tara Bruijn van het secretariaat."}],"_links":{"self":[{"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/posts\/13267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/comments?post=13267"}],"version-history":[{"count":0,"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/posts\/13267\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/media\/13269"}],"wp:attachment":[{"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/media?parent=13267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/categories?post=13267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/tags?post=13267"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/labre.nl\/en\/wp-json\/wp\/v2\/ppma_author?post=13267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}