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Microlesson · 5-min read

Introduction, need, characteristics and schedules of LLP

# LLP Act, 2008 — Introduction & Characteristics

## Enactment

  • Presidential assent: 7 January 2009
  • Enacted on: 9 January 2009
  • Comprises 81 sections and 4 schedules.

### The 4 Schedules

ScheduleSubject
FirstRights of partners and LLP in the absence of a formal agreement
SecondConverting a firm into LLP
ThirdConverting a private company into LLP
FourthConverting an unlisted public company into LLP

## Need & Benefits

  • Introduced as an alternative corporate vehicle to meet evolving economic needs.
  • Fills the void between traditional unlimited liability partnerships and the rigid structure of limited liability companies.
  • Offers limited liability benefits while permitting flexible, partnership-like internal structuring based on mutual agreement.
  • The LLP itself is liable to the full extent of its assets, but partners' liability is limited to their agreed capital contribution.

## Characteristics of an LLP

#Characteristic
1Body Corporate
2Perpetual Succession
3Separate Legal Entity
4Mutual Agency (only of LLP, not partners inter se)
5LLP Agreement governs mutual rights & duties
6Common Seal (optional)
7Limited Liability of partners
8Business for profit only
9Compromise / Arrangement possible
10Conversion into LLP permitted
11E-Filing of documents
12Foreign LLPs can establish place of business in India

### Two characteristics worth examining closely

Mutual Agency — All partners are agents of the LLP alone. No partner can bind another partner by his act (unlike traditional partnerships under the Indian Partnership Act, 1932).

Limited Liability — Liability of partners is limited to their agreed contribution in the LLP. Such contribution may be of tangible or intangible nature, or both.

Worked example

### Example 1

Q. An LLP has 3 partners — A, B, C. C, while acting on a personal venture, enters into a contract with X without authority of LLP. Can X hold A & B personally liable?

A. No. Under the principle of mutual agency, partners are agents of the LLP alone, not of each other. C's unauthorised act cannot bind A or B personally. X may only pursue C personally (and the LLP, only if the act was within C's actual/ostensible authority of LLP).

⚠️ Common exam mistakes

  • Memorising the 4 schedules in the wrong order — note that Schedule 1 is the default partnership terms, then conversions follow (firm → private co → unlisted co).
  • Forgetting that contribution in an LLP can be tangible OR intangible (e.g. goodwill, IP, services).
  • Stating that partners of LLP are agents of each other — they are agents of the LLP only.
Reference: Preamble & Schedules — Limited Liability Partnership Act, 2008
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