Originally posted by : Sarita Singh |
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Hello Everyone....! Case:- a LLP incorporated in 2017, from inception it is inoperative even LLP does not open Bank Account.My question is as LLP does not have Bank Account is their requirement of Statement of Assets and Liab certified by CA in Practice ??My opinion is a Declaration by Dp that LLP does not have bank Account is enough. is this declaration required certification of CA in practice ?? |
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1.even if llp does not have bank account , you have to attach a statement of account disclosing nil assets and nil liabilities, certified by a Chartered Accountant in practice made up to a date not earlier than thirty days of the date of filing of Form 24;
2.an affidavit signed by the designated partners, either jointly or severally, to the effect,—
(i) that the Limited Liability Partnership has not commenced business or where it
commenced business, it ceased to carry on such business from ………….(dd/mm/yyyy);
(ii) that the limited liability partnership has no liabilities and indemnifying any liability that
may arise even after striking off its name from the Register;
(iii) that the Limited Liability Partnership has not opened any Bank Account and where it
had opened, the said bank account has since been closed together with certificate(s) or
statement from the respective bank demonstrating closure of Bank Account;
(iv) that the Limited Liability Partnership has not filed any Income-tax return where it has
not carried on any business since its incorporation, if applicable.
affidavit is not required to be signed by CA