Extension of LLP settlement scheme: belated filings and delayed statement of account treated as compliant under revised applicability. Extension of the LLP Settlement Scheme adjusts the applicability period so belated documents due for filing up to the substituted cutoff are covered by the scheme, while all other requirements remain unchanged. A statement of account and solvency signed beyond six months from the end of the financial year but within the substituted extended filing window shall not be deemed non-compliance.
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.
Extension of LLP settlement scheme: belated filings and delayed statement of account treated as compliant under revised applicability.
Extension of the LLP Settlement Scheme adjusts the applicability period so belated documents due for filing up to the substituted cutoff are covered by the scheme, while all other requirements remain unchanged. A statement of account and solvency signed beyond six months from the end of the financial year but within the substituted extended filing window shall not be deemed non-compliance.
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