Annual return filing requirement: LLPs must file within the prescribed period or face daily penalties capped for firm and partners. Section 35 requires every limited liability partnership to file an annual return duly authenticated with the Registrar within sixty days of the close of its financial year in the prescribed form, manner and accompanied by the prescribed fee. Failure to file within the period attracts a daily monetary penalty for the LLP and for its designated partners, subject to statutory maximum caps, reflecting an amended sanction structure that replaced the earlier fixed fine regime.