Sections 78 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.
These four sections close the Act. Section 78 lets the Central Government alter the Schedules by notification. Section 79 is the general rule-making power with a long list of matters, which the 2021 Act extended. Section 80 lets the Central Government remove difficulties by order, and the 2021 Act added a new sub-section (1A). Section 81, the old transitional provision, stands omitted. For help reading the rules that apply to your LLP, see our legal consultation service.
Section 78: the Central Government may alter any provision of the Schedules by notification, effective as if enacted in the Act, and the alteration is laid before Parliament for thirty days. Section 79: it may make rules for carrying out the Act, on the matters listed in 79(2), now including small LLP limits, accounting and auditing standards, additional fee, adjudication and appeals. Section 80: difficulty-removal orders, with a new (1A) for difficulties arising from the 2021 amendments, within three years from its commencement. Section 81 stands omitted.
At a glance
| Section | What it does | 2021 Act |
|---|---|---|
| 78 | Power to alter Schedules; effect as if enacted; laid before Parliament | Not amended |
| 79 | Rule-making power; list of matters; laying of rules | New and substituted clauses in 79(2) |
| 80 | Removal of difficulties by order | New sub-section (1A) inserted |
| 81 | Transitional provision (Tribunal not yet constituted) | Omitted |
Section 78: power to alter Schedules
- 78(1): the Central Government "may, by notification in the Official Gazette, alter any of the provisions contained in any of the Schedules to this Act".
- 78(2): any alteration "shall have effect as if enacted in the Act and shall come into force on the date of the notification, unless the notification otherwise directs".
- 78(3): every alteration is to be laid before each House of Parliament "as soon as may be after it is made", for a total period of thirty days. If both Houses agree on a modification or that the alteration should not be made, it has effect only in the modified form or is of no effect, "so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done in pursuance of that alteration".
The Schedules are the First Schedule (default rules where there is no LLP agreement) and the Second to Fourth Schedules (conversion). See our articles on the First Schedule and Second Schedule. Section 78 was not amended in 2021. The footnotes in the printed Schedules record provisos inserted by a G.S.R. notification (given in the Third and Fourth Schedule footnotes as G.S.R. 386(E) of 4 June 2009), the kind of alteration this section permits. Check for later notifications.
Section 79(1): the general rule-making power
"The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act." Sub-section (2) says "in particular, and without prejudice to the generality of the foregoing power", the rules may provide for the matters listed. Our posts on the rules in practice include Form 12 (another address for service) and Form 3 (the LLP agreement).
Section 79(2): the list of matters
The original list ran from clause (a) to (zm) and covered, section by section, forms, manner and fees: for example service of documents (s.13(2)), books of account (s.34(1)), the annual return and fee (s.35(1)), foreign LLPs (s.59), meetings under s.60(1), winding up (s.65), electronic filing (s.68(1)), striking off (s.75) and the particulars filed under the Second, Third and Fourth Schedules.
Clauses added or changed in 2021
Clause 27 of the 2021 Act changed section 79(2) as follows:
| New or substituted clause | Subject, as printed in the 2021 Act |
|---|---|
| (a) (substituted) | "the contribution of such higher amount under sub-clauses (i) and (ii) of clause (ta) of section 2" |
| (aa) | "the terms and conditions to be fulfilled by class or classes of limited liability partnerships under long line to clause (ta) of section 2" |
| (ab) | The form and manner of prior consent to be given by a designated partner under section 7(3) (the old clause (a) matter) |
| (ka) | "the manner of allotting a new name to the limited liability partnership under sub-section (3) of section 17" |
| (ta) | "the standards of accounting and auditing under section 34A" |
| (zfa) | The powers and duties of Registrars and their service terms under section 68A(3) |
| (zfb) | "the payment of additional fee for filing of document or return and the payment of different fee or additional fee under section 69" |
| (zfc) | "the form and fee for filing of appeal under sub-section (3) of section 72" |
| (zga) | The manner of appointing adjudicating officers under section 76A(1) |
| (zgb) | The form, manner and fee for filing an appeal against an adjudicating officer's order under section 76A(6) |
| (zn) | "any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made by rules" |
The quoted phrase "under long line to clause (ta)" is as it appears in the Gazette text we read; it looks like a printing artefact for "under the last line to clause (ta)", so check the official text.
These clauses are the bridge between the 2021 Act and the LLP Rules: the small LLP limits in section 2(1)(ta), the standards under section 34A, the additional fee under section 69 and the appeal procedures under sections 72 and 76A all depend on rules made under them. Our articles on sections 34A and 69 show how.
Section 79(3): laying before Parliament
Every rule "shall be, as soon as may be after it is made, laid before each House of Parliament", for a total period of thirty days. If both Houses agree on a modification, or that the rule should not be made, "the rule shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule." The rule takes effect first and Parliament may later alter it, unlike section 67(2) where the draft is laid before the notification is issued.
Section 80: removal of difficulties
Section 80(1) as originally enacted: "If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act as may appear to it to be necessary for removing the difficulty: Provided that no such order shall be made under this section after the expiry of a period of two years from the commencement of this Act." Section 80(2) requires every such order to be laid before each House of Parliament as soon as may be after it is made.
New sub-section (1A)
Clause 28 of the 2021 Act inserted: "(1A) Notwithstanding anything contained in sub-section (1), if any difficulty arises in giving effect to the provisions of this Act as amended by the Limited Liability Partnership (Amendment) Act, 2021, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act, as may appear to it to be necessary for removing the difficulty: Provided that no such order shall be made under this section after the expiry of a period of three years from the date of commencement of the Limited Liability Partnership (Amendment) Act, 2021."
The 2021 Act's own section 1(2) says it comes into force on such date as the Central Government appoints by notification, and different dates may be appointed for different provisions. The three-year clock therefore runs from the date of commencement of the provision concerned; we do not give a date here, so check the notification.
Section 81: omitted
Clause 29 of the 2021 Act says: "Section 81 of the principal Act shall be omitted." As printed in the original, section 81 (transitional provisions) said that until the Tribunal and the Appellate Tribunal were constituted under the Companies Act, 1956, the Act would have effect with modified references, reading "Company Law Board" or "High Court" in place of the Tribunal in certain sections. It is no longer part of the Act and should not be cited as current law.
Need help with the rules that apply to you?
Many obligations of an LLP, from forms to fees to small LLP limits, sit in rules rather than in the Act, and they change. Our legal consultation team can identify the rule that governs your situation and the current form.
Key takeaways
- Section 78 lets the Central Government alter the Schedules by notification, laid before Parliament for thirty days.
- Section 79 is the rule-making power; the 2021 Act added clauses on small LLPs, standards, additional fee, appeals and adjudication.
- Rules are laid before Parliament after they are made (79(3)).
- Section 80(1A) lets the Central Government remove difficulties from the 2021 amendments, within three years from commencement.
- Section 81 stands omitted.
Read next
- First Schedule: default rules when there is no LLP agreement
- Sections 77–77A: jurisdiction of courts and cognizance of offences
- Key Highlights of LLP (Amendment) Act, 2021
- 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.