Section 67 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 67 lets the Central Government, by notification in the Official Gazette, direct that specified provisions of the Companies Act apply to LLPs, with or without exceptions, modifications and adaptations. It is how winding-up machinery and some other company law rules reach an LLP. For questions on which company law provisions bite on your LLP, speak to our legal consultation team.
The Central Government may, by notification in the Official Gazette, direct that any of the provisions of the Companies Act specified in the notification shall apply to any LLP, either as they stand or with such exception, modification and adaptation as may be specified (67(1)). A copy of every notification proposed to be issued is laid in draft before each House of Parliament for thirty days (67(2)). Both Houses can stop it or modify it. The list of notified provisions has to be checked for later notifications.
Section 67(1): the power
"The Central Government may, by notification in the Official Gazette, direct that any of the provisions of the Companies Act ... specified in the notification—
- (a) shall apply to any limited liability partnership; or
- (b) shall apply to any limited liability partnership with such exception, modification and adaptation, as may be specified, in the notification."
The printed text names the Companies Act, 1956. Clause 2 of the 2021 Act replaces "the Companies Act, 1956" with "the Companies Act, 2013" wherever it occurs, so the section now refers to the 2013 Act. The 2021 Act makes no other change to section 67.
Two features set this section apart:
- It allows selective application. The Government picks the provisions; the rest of the Companies Act does not apply to an LLP.
- It allows modification. A company-law provision can be adapted, for example by changing "company" to "limited liability partnership", which is exactly what the notifications below do.
Section 67 is also the reason an LLP is not a company even though some company-law machinery, such as winding up, runs on its provisions. For the relationship to the Partnership Act, see our article on sections 3 and 4.
Section 67(2): Parliament's check
"A copy of every notification proposed to be issued under sub-section (1) shall be laid in draft before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions." If, before the expiry of the session immediately following, both Houses agree in disapproving the issue, or both agree in making any modification, the notification "shall not be issued" or "shall be issued only in such modified form as may be agreed upon by both the Houses".
In short, the notification is laid in draft and not issued until the period is over, and both Houses acting together can stop or change it.
Notifications printed in the source text
The OCR copy of the Act reproduces notifications issued under section 67(1). Only the parts clearly readable are listed. This list is not complete; check for later notifications on the Ministry of Corporate Affairs website.
| Date | Notification | What it applies |
|---|---|---|
| 6 January 2010 | Ministry of Corporate Affairs, G.S.R. 6(E) | A long list of sections of the Companies Act, 1956, running from section 441 to section 560 and including section 584 (Part VII, winding up, and Part X, winding up of unregistered companies), with modifications |
| 29 April 2015 | G.S.R. 333(E) | Section 458 of the Companies Act, 2013, "except proviso to sub-section (1)", from the date of publication |
| 30 January 2020 | Notification of the Ministry of Corporate Affairs (number not clearly readable in the OCR) | Section 460 of the Companies Act, 2013, from the date of publication |
What the 2010 notification does to the text
As printed, the 2010 notification applies the listed provisions "except where the context otherwise requires", with these standard substitutions:
- "company" becomes "limited liability partnership";
- "articles" becomes "limited liability partnership agreement";
- "director" becomes "designated partner" (with an exception for section 544);
- "contributory" and similar words are adapted;
- "Court" becomes "Tribunal" (with exceptions for sub-section (5-A) of section 454 and sections 482 and 483), with a printed proviso that until the Tribunal is constituted it reads "High Court";
- "this Act" becomes "Limited Liability Partnership Act".
A Table of further modifications follows, and the Explanation says that where a sub-section of an applied section is not mentioned in the Table, it applies without modification. The OCR copy of the section numbers has garbled several numbers, so do not rely on it to confirm the exact list; check the Gazette text.
The later notifications
The 2015 and 2020 notifications each apply a single section of the Companies Act, 2013. We have not read the content of those sections in the sources for this article, so check the Companies Act, 2013 before relying on them.
Why this matters in practice
- Winding up. Sections 63 to 65 of the LLP Act set only the framework; the applied provisions fill in how a petition is heard and how liquidators work. See our article on sections 65 and 66.
- Foreign LLPs. The 2010 notification includes a modified section 584 for foreign LLPs; see section 59.
- Tribunal powers. Several other sections of the LLP Act already refer to the Tribunal directly.
Example. A lender asks whether a Companies Act provision on winding-up petitions applies to Mehta Associates LLP. The answer is not found in the Companies Act alone. The adviser checks whether the provision has been notified under section 67 and, if so, the modifications in the notification, such as "Tribunal" in place of "Court".
Need help with a company-law question for your LLP?
The question whether a given Companies Act provision applies to an LLP depends on the notifications in force, and these change. Our legal consultation team can trace the notification and its modifications for your case.
Key takeaways
- Section 67 lets the Central Government apply selected Companies Act provisions to LLPs by notification (67(1)).
- Application may be with exceptions, modifications and adaptations.
- A draft is laid before Parliament for thirty days; both Houses may disapprove or modify (67(2)).
- Printed notifications: 6 January 2010 (G.S.R. 6(E)), 29 April 2015 (G.S.R. 333(E)) and 30 January 2020; check for later ones.
- The 2021 Act only changes the Companies Act reference to the 2013 Act.
Read next
- Sections 65–66: winding-up rules and partners' business with the LLP
- Sections 67A–67C: special courts
- Winding Up and Dissolution of LLP
- Introduction to LLP Act 2008: Complete Guide
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.