TaxTMI 
TaxTMI 
Limited Liability Partnership (Second Amendment) Rules, 2022
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....the Central Government hereby makes the following rules further to amend the Limited Liability Partnership Rules, 2009, namely: - 1. Short title and commencement. - (1) These rules may be called the Limited Liability Partnership (Second Amendment) Rules, 2022. (2) They shall come into force from the date of its publication in the Official Gazette. 2. In the Limited Liability Partnership Rules, ....
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.... be substituted, namely :- "(6) Statement of Account and Solvency shall be signed on behalf of the limited liability partnership by its designated partners. Where the corporate insolvency resolution process has been initiated against the limited liability partnership under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) or the Limited Liability Partnership Act, 2008 (06 of 2009) has come u....
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....the said Code, 2016 or the said Act, 2008, the said annual return may be signed on behalf of limited liability partnership by interim resolution professional or resolution professional, or liquidator or limited liability partnership administrator and no certification by a designated partner shall be required." 6. In rule 34 of the said rules,- a) in sub-rule (3), in clause (ii), in sub-clause (....