Return signing for LLPs: designated partner must verify returns, alternate partner may sign if designated partner cannot. The amendment inserts a clause requiring returns for limited liability partnerships to be signed and verified by the designated partner, and where that partner is unable to sign or where no designated partner exists, by any other partner; the change clarifies signing authority for LLP returns and applies from the specified commencement date to the subsequent assessment year and later years.
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.
Return signing for LLPs: designated partner must verify returns, alternate partner may sign if designated partner cannot.
The amendment inserts a clause requiring returns for limited liability partnerships to be signed and verified by the designated partner, and where that partner is unable to sign or where no designated partner exists, by any other partner; the change clarifies signing authority for LLP returns and applies from the specified commencement date to the subsequent assessment year and later years.
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