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    <description>The Limited Liability Partnership Act allows any individual or body corporate to be a partner and permits joint venture LLPs including government participation, but the Act does not recognise a distinct Government LLP, so no separate data on such entities is maintained. LLP accounts must be audited by a member or member firm of the Institute of Chartered Accountants of India pursuant to rule 24 of the LLP Rules, 2009.</description>
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