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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Financial disclosure obligations require maintenance of accounts, annual statement of account and solvency, audit and filing; penalties apply.</h1> Limited liability partnerships must maintain prescribed books of account at the registered office using double-entry accounting, prepare a Statement of Account and Solvency within six months of year-end signed by designated partners, file that statement with the Registrar in the prescribed form and manner with prescribed fees, and have accounts audited under prescribed rules unless exempted by the Central Government; non-compliance attracts statutory fines on the LLP and on designated partners.

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