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Form 29 Under Rule 34(8): Indian Alterations and Cessation of Business

Thirty days for anything that affects how the entity is reached in India — and the same form gives notice when it stops having a place of business here.

Vikas Sharma Tax & Compliance Expert
5 min read 15 views Updated Sep 14, 2026 Expert Reviewed Low Complexity
Form 29 Under Rule 34(8): Indian Alterations and Cessation of Business
0:00
Last updated: September 2026Verified against: Government sources
Quick Answer

Thirty days for anything that affects how the entity is reached in India — and the same form gives notice when it stops having a place of business here.

The four situations

The form is required to be filed for the following purposes:

  1. Alteration in the certificate of incorporation or registration of limited liability partnership incorporated or registered outside India;
  2. Alteration in the name or address of any of the persons authorized to accept service on behalf of a foreign limited liability partnership in India; or
  3. Alteration in the principal place of business of foreign limited liability partnership in India,
  4. Cessation to have a place of business in India.

Rule 34(3)(ii) requires the foreign LLP to file in Form 29 such alterations with the Registrar within thirty days from the date on which the alteration was made or occurred, and rule 34(8) provides that if any foreign limited liability partnership ceases to have a place of business in India, it shall give notice accordingly.

What connects the four Form 29 situations

At first reading these look unrelated — a foreign certificate, some names and addresses, an Indian office, and a departure. They share one property: each changes how the entity can be reached or identified in India.

The certificate of incorporation is the entity's identity. If it is altered abroad — a change of name or of legal form — everything filed in India refers to an entity that no longer answers that description.

The persons authorised to accept service are the mechanism of reachability. Form 27 required two or more persons resident in India for exactly this purpose; if their names or addresses change and nobody says so, service can be attempted on people who are no longer there, and the entity may be treated as served when it has not been.

The principal place of business in India is the address on the register. A departed occupier at a stale address defeats correspondence, inspection and notice.

Cessation is the final case — the entity is no longer here at all, and the register should say so rather than continuing to show an Indian presence.

That common thread explains the thirty-day deadline, against sixty days from the year end for the Form 28 matters. Third parties in India rely on this information, and each of these changes makes it wrong immediately.

For a counterparty dealing with a foreign LLP, the practical point is the reverse: check the currency of the authorised persons and the principal place of business before serving anything, because the register is only as good as the last Form 29.

The two rules

RuleSituationDeadline
34(3)(ii)Alteration in the certificate of incorporation; in the persons authorised to accept service in India; in the principal place of business in India30 days from the date on which the alteration was made or occurred
34(8)Cessation to have a place of business in IndiaNotice to be given accordingly

The foreign LLP sequence

  1. Form 25 — reserve the existing foreign name, for three years, renewable.
  2. Form 27 — register particulars within 30 days of establishing a place of business in India, with RBI approval and two resident agents for service.
  3. Form 8 — annual Statement of Account and Solvency, at Rs. 1,000, signed by authorised representatives.
  4. Form 28 — alterations abroad, within 60 days of the close of the financial year.
  5. Form 29 — alterations affecting India, within 30 days; and cessation of the Indian place of business.

Practical discipline

The person most likely to know that an authorised agent has moved or resigned is the agent themselves, not the head office abroad. A foreign LLP should therefore build the notification into its arrangements with its Indian representatives rather than relying on the annual review that governs Form 28.

On cessation, the notice matters for the entity's own protection. An Indian presence that remains on the register after the business has closed continues to carry filing obligations and continues to be an address at which the entity can be served.

Common mistakes

  • Reporting a change of authorised agent in the annual Form 28 instead of within thirty days.
  • Leaving a stale Indian address on the register after a move.
  • Closing the Indian operation without giving notice of cessation.
  • Assuming a change to the foreign certificate has no Indian filing consequence.

Key Facts About Form 29

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is Form 29 for?

Alteration in the certificate of incorporation or registration of an LLP incorporated or registered outside India; alteration in the name or address of any of the persons authorised to accept service on behalf of a foreign LLP in India; alteration in the principal place of business of a foreign LLP in India; and cessation to have a place of business in India.

What is the deadline?

Rule 34(3)(ii) requires the foreign LLP to file such alterations in Form 29 with the Registrar within thirty days from the date on which the alteration was made or occurred.

Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.

— TaxClue Compliance Desk

Form 29: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Frequently Asked Questions
What is Form 29 for?
Alteration in the certificate of incorporation or registration of an LLP incorporated or registered outside India; alteration in the name or address of any of the persons authorised to accept service on behalf of a foreign LLP in India; alteration in the principal place of business of a foreign LLP in India; and cessation to have a place of business in India.
What is the deadline?
Rule 34(3)(ii) requires the foreign LLP to file such alterations in Form 29 with the Registrar within thirty days from the date on which the alteration was made or occurred.
What covers cessation?
Rule 34(8) — if any foreign LLP ceases to have a place of business in India, it shall give notice accordingly.
How does it differ from Form 28?
Form 28 reports alterations to the foreign LLP's own constitution, its office abroad and its partners, within sixty days of the close of the financial year. Form 29 reports alterations affecting the Indian position, within thirty days of the alteration itself.
Who signs it?
The authorised representative of the foreign LLP.
Why is service so central to the form?
Because the persons authorised to accept service on behalf of the foreign LLP in India are how the entity is legally reachable here; a change in them affects anyone who may need to serve notices or process.

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Vikas Sharma VERIFIED EXPERT
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Tax & Compliance Expert
Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.
Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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