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Microlesson · 5-min read

Difference between LLP and Partnership Firm

# LLP vs Partnership Firm — A Comparative View

BasisLLPPartnership Firm
Regulating ActLimited Liability Partnership Act, 2008Indian Partnership Act, 1932
Body CorporateYes — it is a body corporateNo — not a body corporate
Separate Legal EntityDistinct legal entity separate from membersGroup of persons; no separate legal entity
NameMust contain 'Limited Liability Partnership' or 'LLP' as suffixNo guidelines; partners may choose any name
Liability of each PartnerLimited to agreed contribution (except wilful fraud)Unlimited; extends to personal assets
Designated Partners (DPs)Minimum 2 DPs; at least 1 must be resident in IndiaNo such provision
RegistrationMandatory; LLP can sue & be sued in its own nameVoluntary; only a registered firm can sue third party
Perpetual SuccessionYes — death/insanity/retirement/insolvency of partners does not affect existenceNo — events affecting partners may affect existence
Common SealMay have a common seal as official signatureNo such provision
Foreign PartnersForeign nationals can become partnersForeign nationals cannot become partners
Minor as PartnerMinor cannot be admitted to benefits of LLPMinor can be admitted to benefits of partnership with consent of existing partners

## Key Takeaways

  • LLP converts personal liability risk into a structured corporate-style limited liability.
  • LLP mandates registration, unlike partnership where registration is voluntary (but practically essential to enforce rights).
  • The minor partner rule is one of the few areas where the older partnership form is more permissive.

Worked example

### Example 1

Q: Can a minor be admitted to the benefits of an LLP?

A: No. Unlike a partnership firm (where a minor can be admitted to the benefits with the consent of existing partners under the Indian Partnership Act), a minor CANNOT be admitted to the benefits of an LLP.

### Example 2

Q: Mr. Tanaka, a Japanese national, wants to be a partner in a business in India. Is LLP or partnership firm available to him?

A: Only LLP. A foreign national can become a partner in an LLP but not in a traditional partnership firm.

### Example 3

Q: XYZ partnership firm (unregistered) wants to sue a customer for unpaid dues. Can it?

A: No. Under the Indian Partnership Act, only a registered firm can sue a third party. In contrast, an LLP — which is mandatorily registered — can sue and be sued in its own name.

⚠️ Common exam mistakes

  • Stating LLP registration is voluntary — it is mandatory.
  • Forgetting that an unregistered partnership firm cannot sue a third party.
  • Confusing the minor-admission rule — minors can be admitted to a partnership (benefits only) but NOT to an LLP.
Reference:
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