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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>Small limited liability partnership classification clarifies eligibility thresholds and regulatory obligations for LLPs.</h1> Definitions set out core terms for LLP regulation including partner name and address, body corporate, entity, foreign limited liability partnership, and limited liability partnership agreement as the written instrument governing rights and duties. The provision fixes the financial year with a transitional rule, defines professional qualifications for key advisors, and identifies administrative authorities (Registrar, Regional Director, Tribunal, Appellate Tribunal). It also introduces the designated partner concept and the small limited liability partnership category subject to prescribed criteria.

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