A Limited Liability Partnership (LLP) Agreement—also known as the LLP Deed—is a legally binding document that outlines the rights, duties, profit‑sharing, management structure, and governance mechanis

How to draft an LLP agreement?

🇮🇳 What Is an LLP Agreement?

A Limited Liability Partnership (LLP) Agreement—also known as the LLP Deed—is a legally binding document that outlines the rights, duties, profit‑sharing, management structure, and governance mechanism among partners. It is required under Sec. 23(2) of the LLP Act 2008 and must be filed with the Registrar of Companies (ROC) via Form 3 within 30 days of incorporation 

An effective LLP Agreement provides clarity, minimizes conflicts, and reduces risks by framing transparent systems for decision-making, contribution, exits, audits, dispute resolution, and compliance.


Key Clauses to Include

1. Preliminary Details

  • LLP name and its registered address.

  • Formation date and effective commencement.

  • Partner identities and addresses.

  • Stamp duty particulars (paid on stamp paper or e-stamp).

2. Business Objectives

Clearly define the LLP’s objects—activities allowed under its deed and permissible changes.

3. Capital Contribution

State the amount each partner contributes (cash, property, services), and specify timelines for payment.

4. Profit & Loss Sharing

Define percentages or ratios for sharing profits, losses, and provisions for adjustments.

5. Roles & Responsibilities

Identify designated partners, their management roles, limitations, and appointment/removal conditions.

6. Decision‑Making & Voting

Outline voting rights—per partner, per capital, or hybrid—and list actions requiring special consent (e.g., bank accounts, new partners, loans).

7. Admission, Retirement & Cessation

Create clear terms for:

  • Adding a partner (approval, subscription, capital).

  • Voluntary retirement, death, disability, or expulsion.

  • Valuation and buy‑out processes for outgoing partners.

8. Indemnity & Liability

Include indemnity provisions: LLP indemnifies partners against corporate liabilities; partners also indemnify LLP in case of misconduct .

9. Transfer of Interest

Specify if partners can transfer interest—partially/permanently, conditions, or prohibition.

10. Deadlock Resolution

Dispute mechanisms—mediation, arbitration, senior partner decision, or external third party.

11. Amendment Mechanism

Set conditions for amending the deed (e.g., unanimous approval, stamping, ROC filing).

12. Accounts, Audit & Compliance

  • Accounting period (e.g., FY April–March).

  • Audit requirement – mandatory if turnover > ₹40 lakh or capital > ₹25 lakh .

  • Annual filings: Form 11 (Annual Return); Form 8 (Statement of Accounts & Solvency) 

13. Dissolution & Winding Up

Detail rules for voluntary or compulsory dissolution, partner responsibilities, asset distribution, and ROC filings.

14. Event of Default

Define default scenarios (non-payment, criminal conviction, non-obedience) and corresponding actions (suspension, expulsion).

15. Termination

Include provisions for termination and exit handling after liquidation.

16. Miscellaneous Provisions

  • Entire agreement clause.

  • Severability and waiver.

  • Notices serving mechanism.

  • Governing law (India) and jurisdiction.

  • Counterparts and execution.

  • Change of registered office, auditor appointment, etc. .


Step‑by‑Step Drafting Process

  1. Research Law & Partners’ Intent
    Review LLP Act, rules, and relevant case laws. Discuss with partners to capture vision, governance style, investor expectations, withdrawal intentions, and decision control 

  2. Create Initial Draft
    Using a template or lawyer’s draft, populate LLP name, partner details, capital, objectives, roles, clauses, and schedules.

  3. Legal Review & Negotiation
    Have legal counsel review and negotiate terms for fairness and clarity.

  4. Stamp Duty & Execution
    Purchase ideal-value stamp paper per state laws or e-stamp, print the document, and have all partners sign it in ink on every page, along with two witnesses .

  5. File with ROC
    Within 30 days of incorporation, file Form 3 in MCA portal with the deed attached .

  6. Distribute Copies
    Provide stamped, signed copies to each partner and maintain a master copy at the LLP’s registered office.

  7. Future Amendments
    For any modifications, execute supplementary deed and file a fresh Form 3 within prescribed time.


Context in Indian LLP Lifecycle

  • Timing: Drafted pre-incorporation (but executed after), submitted within 30 days .

  • Mandatory Nature: Not enforceable unless legally stamped and filed, but highly advisable—even when the Act doesn’t mandate it by default .

  • State-specific Stamp Duty: Varies (typically 0.1%–1%) based on contribution value and location.


Sample Table of Contents (LLP Agreement)

  1. Preamble

  2. Definitions & Interpretations

  3. Name & Office

  4. Business Scope

  5. Term & Continuation

  6. Capital Contribution

  7. Profit & Loss

  8. Management Structure

  9. Voting & Meetings

  10. Partner Admission/Retirement/Exit

  11. Transfer of Interest

  12. Indemnity & Responsibility

  13. Accounts, Audit & Compliance

  14. Dispute Resolution

  15. Amendment Procedure

  16. Dissolution & Winding Up

  17. Events of Default & Consequence

  18. Miscellaneous

  19. Execution & Witness

  20. Schedules (Partner Details, Capital, DIN/DPIN, etc.)


Why It Matters (SEO Angle 🎯)

  • Boosts Credibility: Demonstrates professionalism to partners, banks, investors.

  • Prevents Conflicts: Clear terms for roles aligned with intended value propositions.

  • Legal Compliance: Helps avoid fines, litigation, or forced dissolution.

  • Flexibility & Tax Efficiency: LLP combines partnership-like flexibility with limited liability & avoids dividend taxes .

  • Investor Readiness: Commercial clarity boosts attractiveness to VCs, though conversion to Pvt Ltd may still be needed.


Tips for SEO & Readability

  • Use keywords like "LLP agreement drafting India," "LLP deed format," "LLP Form 3 filing."

  • Optimize headings (H1–H4), bullet lists, and actionable subheadings.

  • Add a downloadable checklist or template excerpt.

  • Internal links: Anchor to your services on LLP formation, stamp duty assistance, or legal vetting.


Conclusion

An LLP Agreement is the backbone of a successful LLP. It establishes governance, allocates risks and rewards, enables seamless exits, and ensures statutory compliance. By covering the 16 key clauses and following a structured drafting & filing process, you create a rubber-strong foundation for sustainable and dispute‑free operations.

Would you like me to draft a tailored template or checklist based on your firm’s standard terms?

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    Created & Posted by Aradhana Singh
    CA Intern at TAXAJ

    TAXAJ is a consortium of CA, CS, Advocates & Professionals from specific fields to provide you a One Stop Solution for all your Business, Financial, Taxation & Legal Matters under One Roof. Some of them are: Launch Your Start-Up Company/BusinessTrademark & Brand RegistrationDigital MarketingE-Stamp Paper OnlineClosure of BusinessLegal ServicesPayroll Services, etc. For any further queries related to this or anything else visit TAXAJ

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