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Form 4 Under Section 25: Partner Appointment, Cessation and Change

Thirty days from the event, up to two hundred partners in one filing, and separate forms where two events concern the same person.

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Topic
LLP & Partnership
Published
September 7, 2026
Last updated
Sep 24, 2026
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Last updated: September 2026Verified against: Government sources

When it is required

If any individual or nominee of a body corporate is appointed or ceased to be a partner / designated partner or in case of change in designation or name or address of such partner / designated partner then this form is required to be filed. And where there is a case of change in designated partners or partners in the LLP i.e. appointment or cessation, then along with this form, e-form 3 is also required to be filed.

The statutory chain

Section 7(4): "Every limited liability partnership shall file with the Registrar the particulars of every individual who has given his consent to act as designated partner in such form and manner as may be prescribed within thirty days of his appointment."

Section 25(2): "A limited liability partnership shall — (a) where a person becomes or ceases to be a partner, file a notice with the Registrar within thirty days from the date he becomes or ceases to be a partner; and (b) where there is any change in the name or address of a partner, file a notice with the Registrar within thirty days of such change."

Section 25(3): a notice "if it relates to an incoming partner, shall contain a statement by such partner that he consents to becoming a partner, signed by him and authenticated in the manner as may be prescribed."

Rule 10(3) adds the DPIN route: "Every designated partner shall intimate his consent to become a designated partner to the limited liability partnership and DPIN, in Form 9 and the LLP shall intimate such DPIN to Registrar on Form 4."

The Form 4 batching rule, and its exception

The form is generous about combining events and strict about one case.

Permitted: a single form can be filed for the dissimilar events (such as appointment, cessation, change in designation, and change in name / address) with different event dates, if the event dates fall within 30 days of filing the form.

So four different kinds of change, affecting different people, on different dates, can be filed together — provided every one of those dates is within thirty days of the filing. That last condition is doing real work: it prevents a stale event being carried along with a current one to disguise the delay.

Not permitted: the details of two or more events (for example, appointment and cessation) relating to the same person, shall be filed through separate forms.

The reason is registry integrity. If one filing showed a person both appointed and ceased, the sequence of their status could not be reconstructed from the record. Separate forms preserve the chronology.

There is also a queueing constraint: this form shall not be allowed to be filed in case another e-form 4 is pending for payment of fee or is under processing in respect of the said LLP. Combined with the parallel block on Form 3, this means an LLP with several partner changes must file them in sequence, waiting for each to clear.

And the capacity limit: this form allows details of maximum two hundred designated partners and partners to be filled, therefore in case the number exceeds two hundred then the details of the remaining partners / designated partners shall be filed through Addendum to eForm-4.

Enclosures by event

EventMandatory enclosure
AppointmentConsent to act as a partner / designated partner
CessationEvidence of cessation
Change of name of an existing partnerAffidavit or any other proof of change of name
Appointment of a body corporate, or change of its nomineeResolution of the body corporate on its letterhead to become a partner, and a resolution or authorisation naming and addressing the individual nominated to act as nominee / designated partner on its behalf

Signing and certification

  • DSC — a designated partner, and the person digitally signing the e-form should be different from the person in respect of whom the form is being filed.
  • Certification — Company Secretary / Chartered Accountant / Cost Accountant (in whole time practice).
  • Fees — the contribution slabs of Rs. 50, 100, 150 and 200.
  • Delay — Rs. 100 for every day of such delay.

Common mistakes

  • Combining an appointment and a cessation for the same person in one form.
  • Batching events where one of the dates is more than thirty days old.
  • Filing the partner change without the corresponding Form 3.
  • Attempting a second filing while an earlier one is unpaid or in process.
Quick recapKey facts & short answers

Key Facts About Form 4

  • 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.

When is Form 4 required?

If any individual or nominee of a body corporate is appointed or ceases to be a partner or designated partner, or where there is a change in the designation, name or address of such partner or designated partner. Where there is an appointment or cessation, e-form 3 is also required to be filed along with it.

What is the due date?

Within 30 days of appointment or cessation of a partner or designated partner, or of a change in the name, address or designation of a partner or designated partner.

Form 4: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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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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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

If any individual or nominee of a body corporate is appointed or ceases to be a partner or designated partner, or where there is a change in the designation, name or address of such partner or designated partner. Where there is an appointment or cessation, e-form 3 is also required to be filed along with it.

Within 30 days of appointment or cessation of a partner or designated partner, or of a change in the name, address or designation of a partner or designated partner.

That an LLP shall, where a person becomes or ceases to be a partner, file a notice with the Registrar within thirty days from that date; and where there is any change in the name or address of a partner, file a notice within thirty days of such change.

Under section 25(3), a notice relating to an incoming partner shall contain a statement by such partner that he consents to becoming a partner, signed by him and authenticated in the prescribed manner; rule 22(3) repeats that Form 4 shall include that statement.

The form allows details of a maximum of two hundred designated partners and partners; where the number exceeds two hundred, the remaining details are filed through an Addendum to eForm 4.

A single form can be filed for dissimilar events such as appointment, cessation, change in designation and change in name or address with different event dates, if the event dates fall within 30 days of filing the form. However, details of two or more events relating to the same person must be filed through separate forms.