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Income tax notification

1. ITR-1, ITR-2 & ITR-4 for AY 2026–27 is now live! Excel utilities, online and Offline filing are enabled on the e-Filing portal.

2. Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and submit the forms directly through the utility available under Income Tax Act 2025.

3. Form No. 105 (earlier Form No. 10AB) is now available for e-Filing.

4. The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025.

5. New challan forms are live on e-Filing portal for tax payments under the Income Tax Act, 2025. Users are advised to make payments using the new challans only for Tax Year 2026-27.

6. From 1st April 2026, Forms under Income Tax Act, 2025 will be available on the e-Filing Portal. Please select correct form to ensure compliance as per applicable Act.

7. Forms applicable for Assessment Year 2026–27 are available under "Forms as per Income-tax Act, 1961" on the e-Filing portal from 1 April 2026.

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Limited Liability Partnership

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Limited Liability Partnership

LLP was started in India under the “Limited Liability Partnership Act, 2008” which states that partners are not liable for other’s misconduct. LLP is preferred by “experts, Micro and Small businesses” that are family-owned or are closely-held.

Limited Liability partnership provides the advantage of limited liability to its partners and at the same time needs essential care. The partners of a private limited company have limited responsibility to creditors. In case of failure, banks/creditors can just sell the organization’s assets and not the individual assets of directors.

Partnership

Choose LLP because

01

Double benefits- Company and a Partnership

02

Limits the liabilities of its partners

03

No partner will be liable for other partner’s misbehave

04

Cheaper to incorporate than a private limited company

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Documents Required For LLP Registration

  • Copy of PAN Card of partners
  • Passport size photograph of partners
  • Copy of Aadhaar Card/ Voter identity card/ Driver’s license as address proof
  • Electricity/ Water bill/ Telphone bill/ Latest bank statement as proof of Registered Office (Business Place)
  • Copy of Sale Deed/Property Deed (If owned property)
  • Landlord NOC (Format will be provided)
  • Digital Signature Certificate
  • Passport (in case of Foreign Nationals/ NRIs)
  • Copy of Notarised Rental Agreement
  • Copy of NOC from the property owner

Important forms in LLP Registration

RUN – LLP Reserve Unique Name-Limited Liability Partnership- A form for reserving a name for the LLP

FiLLiP – A Form for incorporation of LLP

Form 5- Notice for change of name

Form 17- Application and statement for the conversion of a firm into LLP

Form 18- Application and Statement for conversion of a private company or unlisted public company into LLP.

Eligibility For Private Limited Company Registration

  • Minimum 2 Partners (18 years and above age)
  • No Capital Requirement
  • DPIN for all the Directors
  • At least one Designated partner should be an Indian Resident

What are the Compliance Requirements after an LLP Company Registration in India?

When a Limited Liability company enrollment is done, then the recently incorporated LLP is relied upon to get done with the following compliances. These compliances are one time in nature and are not repeated.

The minimum requirements that are needed to comply for the registration of a one person company are as follows:
Partnership Agreement Filing
Apply for PAN & TAN
Open Bank Account

Annual Compliances Requirements after the LLP Registration

After the completion of the formation procedure, LLP is relied upon to comply with the yearly consistent necessities. If the number of transactions after the LLP registration is zero, then LLP will record NIL return.

The following returns are relied upon to be enlisted:

Statement of Account & Solvency
LLP Annual Return
Income Tax Return

Penalties Provisions in LLP annual compliance default

According to the “Limited liability Partnership Act, 2008”, it is compulsory to register for all the prescribed compliances on an annual basis. There is a provision for a penalty, in case of any failure in registering Form 8 and Form 11, for reporting of the LLP’s financial statements and annual returns. A fixed amount of Rs.100 per day, for each agreement that is not registered. No maximum limit is specified.

Every enrolled LLP is required to do Income tax return filing with Annual filing. This filing should be done before the 30th of September every year. After LLP registration, any LLP which fails to meet this deadline will be imposed with a penalty of Rs.5,000 and the filing must be done by 31st December of that year. If the LLP fails to reach this deadline, then the penalty amount will be double that is Rs.10,000.

It takes 15 to 30 working days (approx.) to complete the Limited Liability Partnership Registration method. The timeline may fluctuate depending upon reactions from the ROC department.

Checklist: If your company qualifies for LLP in India

A must company, fulfill certain requirements, for it to be enlisted as an LLP Any company who has:

Copy of PAN Card of partners

Passport size photograph of partners

Copy of Sale Deed/Property Deed (If owned property)

Landlord NOC (Format will be provided)

Digital Signature Certificate

Passport (in case of Foreign Nationals/ NRIs)

Copy of Notarised Rental Agreement

Copy of NOC from the property owner

Copy of Aadhaar Card/ Voter identity card/ Driver’s license as address proof.

Electricity/ Water bill/ Telphone bill/ Latest bank statement as proof of Registered Office (Business Place).

Free Consultation

Factors to Consider While Selecting an LLP Name

Factors to Consider While Selecting an LLP Name

The Registrar of Companies (RoC) has issued specifying rules for LLPs. You should meet the standards or your application may wind up getting dismissed, prompting a much longer procedure..

Short & Simple

The name of an LLP must be short and not excessively long. It must be easy to pronounce by other people. And it should get inked in the minds of people when they hear it the first time itself.

Meaningful

The name of your LLP Company should be connected to your business. It must suit the organization’s marking. For instance, Lilliput implies small, as “Lilliput” is a kid’s clothing brand..

Unique Component

The name of your company should not either be identical or the same as a current company, business, or trademark. You can go to “search.LegalRaasta.com” to confirm if your company’s name is similar or identical to others. You should stay away from plural variants e.g., “Amazons” or changing simply the letter Case, adding spacing, or punctuation marks in an already existing company’s name.

Blacklist

Abstracts, adjectives, and generic words are denied. So a name like “XYZ” will be rejected on the spot. The following words “bank, exchange, and stock exchange” will also be denied.

No same Trademarks

There should not be a certified trademark by the identical name on the “IP India” website. If there exists one, then also your chosen company name can be approved if you are able to obtain a “NOC” from its owner, which will authorize you to use the name.

Descriptive Name

The chosen name should be descriptive, meaning that the name itself should be able to tell about a number of traits of the LLP.

Suffix

The name of your LLP Company must finish with the suffix “LLP” is an instance of a limited liability partnership.

Should not be illegal or offensive

While getting an LLP name to ensure that you don’t conflict against the law. It should not be abusive or against the traditions and convictions of any religion and should not harm anyone’s respect.

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