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<h1>Partners and LLPs Liable for Offences Under Section 76 of the Limited Liability Partnership Act, 2008.</h1> Section 76 of the Limited Liability Partnership Act, 2008, addresses offences committed by a limited liability partnership (LLP). If an offence under this Act is committed with the consent, connivance, or due to the neglect of a partner or designated partner, both the individual partner(s) and the LLP itself are considered guilty. They are subject to legal proceedings and punishment in accordance with the law. This provision ensures accountability for partners who are complicit or negligent in the commission of offences by the LLP.