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Section 1 of the Limited Liability Partnership Act, 2008: Short Title, Extent and Commencement

The Act may be called the Limited Liability Partnership Act, 2008, and it extends to the whole of India (1(1) and (2)). It comes into force on the date the Central Government...

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Topic
LLP & Partnership
Published
October 1, 2026
Last updated
Oct 1, 2026
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7 min
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Last updated: October 2026Verified against: Government sources

Section 1 gives the Act its name, says where it applies and lets the Central Government bring it into force by notification, in stages if it wishes. It looks like a formality, but the staging is why the footnotes under the section list different dates for different provisions. If you are choosing a business form, our LLP registration service starts from the Act this section opens.

Section 1 at a glance

Sub-sectionWhat it provides
1(1)Short title: the Limited Liability Partnership Act, 2008
1(2)Extent: the whole of India
1(3)Comes into force on a date appointed by the Central Government by notification in the Official Gazette
1(3) provisoDifferent dates for different provisions; "commencement of this Act" in a provision means the coming into force of that provision

Section 1(1) and (2): name and territory

Sub-section (1) is the short title. When any article, form or notice speaks of "the LLP Act", it means this Act, which carries the number 6 of 2009 in the printed text. The text does not explain why the title carries 2008 while the Act number reads 2009, so read both as printed.

Sub-section (2) says the Act "extends to the whole of India". There is no carve-out for any State or Union Territory in the text. An LLP is incorporated with the Registrar of the State in which its registered office is to be situated (see section 11), but the law it follows is the same everywhere.

Section 1(3): commencement by notification

Parliament passed the Act but did not fix a start date in the text. Sub-section (3) leaves the date to the Central Government, to be appointed "by notification in the Official Gazette".

The proviso: different dates for different provisions

The proviso allows the Government to switch on the Act in parts. It adds a drafting rule: any reference inside a provision to the "commencement of this Act" is to be read as a reference to the coming into force of that provision. So if a section says "within so many days of the commencement of this Act", the clock runs from the date that section itself began to apply, not from the earliest date of any other part.

What the notifications printed under section 1 say

The clean text carries a footnote at section 1(3) reproducing two notifications.

NotificationDate appointedProvisions brought into force
S.O. 891(E), dated 31-3-2009, as amended by GSR 549(E), dated 10-7-201231st day of March, 2009Section 1; section 2 except clauses (c) and (u) of sub-section (1); sections 3 to 30; section 31 except to the extent of its application in context of the "Tribunal"; sections 32 to 50; section 51; sections 52 to 54; sections 59 to 62; sections 63, 64 and 65; sections 66 to 71; sections 74 to 80; section 81 except clause (b) to the extent of its application to sections 51, 63 and 64 and clause (c); the First Schedule
S.O. 1323(E), dated 22-5-200931st day of May, 2009Sections 55 to 58, the Second Schedule, the Third Schedule and the Fourth Schedule

Three points stand out from the table.

  1. Most of the incorporation and day-to-day provisions began on 31 March 2009. Sections 3 to 30 cover the nature of an LLP, incorporation, and partners and their relations, along with the opening sections on liability.
  2. The conversion provisions started two months later. Sections 55 to 58 deal with conversion of a firm and of companies into LLPs, and they come with the Second, Third and Fourth Schedules, all brought in from 31 May 2009.
  3. The first notification holds back clauses (c) and (u) of section 2(1) (Appellate Tribunal and Tribunal) and section 31 to the extent of its application to the Tribunal. The footnote also does not list sections 72 and 73 in either notification, so the printed text does not show their start date; check the official Gazette if a start date matters for those two sections. (The 2021 Act, in its clause 23, also omits section 73.)

The 2021 amendments and commencement

The Limited Liability Partnership (Amendment) Act, 2021 uses the same method. Its own section 1(2) says it comes into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions. The footnotes to the clean text mark the substituted and inserted provisions as "w.e.f. 1-4-2022", and that is the only date this article takes from them. Where a section shows a changed penalty or definition, the footnote in the clean text tells you it came through the 2021 Act.

Example. Anand and Bhavna formed an LLP in 2012 and ask whether the Act "applied" to them when they incorporated. Section 1(3) and the notification tell us the incorporation provisions were already in force from 31 March 2009, so the answer is yes. If instead they had converted their partnership firm in April 2009, they would find that section 55 did not start until 31 May 2009 under the second notification.

Why this section still matters

  • It tells you that dates depend on the provision. Anyone working out whether a rule applied at a past date should check the notification for that section, not assume one date for the whole Act.
  • It explains why conversion provisions are cited with a later start date than the rest of the Act.
  • It places the 2021 changes in context: they were brought in by their own notification, and the footnotes in the clean text show 1-4-2022 against each of them.
  • It confirms that the whole of India is covered, so there is no State-specific version.

For how the Act treats an LLP once formed, see Section 3 and 4: LLP as a body corporate and our general guide, Introduction to LLP Act 2008.

Need help with starting an LLP?

Knowing which provisions apply is only the first step; the filing itself still has to be done correctly. Our LLP registration service can take you from name selection to the certificate of incorporation, and our team can explain which of the Act's provisions will matter for your structure.

Key takeaways

  • The short title is the Limited Liability Partnership Act, 2008 (1(1)).
  • The Act extends to the whole of India (1(2)).
  • Commencement is by notification in the Official Gazette, with different dates allowed for different provisions (1(3) and proviso).
  • The printed notifications fix 31 March 2009 for most provisions and 31 May 2009 for sections 55 to 58 and the Second to Fourth Schedules.
  • The 2021 Act is brought in the same way, and the clean text's footnotes mark its changes as w.e.f. 1-4-2022.

Read next

Disclaimer: Based on the Limited Liability Partnership Act, 2008 as amended by the Limited Liability Partnership (Amendment) Act, 2021, as consulted on 1 October 2026. Forms, fees and procedure are set by the LLP Rules, 2009 as amended from time to time. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 1

  • 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 the short title of the Act?

The Limited Liability Partnership Act, 2008 (section 1(1)).

Does the Act apply to the whole of India?

Yes. Section 1(2) says it extends to the whole of India.

Section 1: 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.

The Limited Liability Partnership Act, 2008 (section 1(1)).

Yes. Section 1(2) says it extends to the whole of India.

It came into force on the date appointed by notification under section 1(3). The notification printed under the section appoints 31 March 2009 for most provisions, and 31 May 2009 for sections 55 to 58 and the Second, Third and Fourth Schedules.

Yes. The proviso to section 1(3) allows different dates for different provisions.

Under the proviso, it is read as the coming into force of that provision.

Not as printed. Sections 72 and 73 do not appear in the lists in the footnote, so check the official Gazette for them.