Beruflich Dokumente
Kultur Dokumente
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Creation Created by Created by Law Created by Law
Contract
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Succession perpetual succession and succession and
succession as this members may partners may come
depends upon the come and go. and go
will of partners
Principal/Agent Partners are agents The directors act Partners act as agents
Relationship of the firm and as agents of the of LLP and not of the
other partners. company and not other partners.
of the members
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Inheritance of In case of death transferable. transfer are governed
Rights the legal heir by the LLP
receives the Agreement .
financial value of
share.
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days prior notice to
the LLP.
Voting Rights It depends upon Voting rights are Voting rights shall be
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the partnership decided as per the as decided as per the
Agreement number of shares terms of LLP
held by the Agreement.
members.
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of Companies of Companies every
every year. year.
Audit of accounts Partnership firms Companies are All LLP except for
are only required required to get those having turnover
to have tax audit of their accounts less than Rs.40 Lacs
their accounts as audited annually as or Rs.25 Lacs
per the provisions per the provisions contribution in any
of the Income Tax of the Companies financial year are
Act Act, 1956, required to get their
accounts audited
annually as per the
provisions of LLP
Act 2008.
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Compromise / Partnership cannot Companies can LLPs can enter into
arrangements / merge with other enter into Compromise /
merger / firm or enter into Compromise / arrangements /
amalgamation compromise or arrangements / merger /
arrangement with merger / amalgamation
creditors or amalgamation
partners
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