DPNC Global

Limited Liability Partnership (Second Amendment) Rules, 2022

The Ministry of Corporate Affairs (“MCA”) vide its notification dated 4th March, 2022 has issued the Limited Liability (Second Amendment) Rules, 2022 (hereinafter referred to as “LLP Amendment Rules”) to amend the existing Limited liability Partnership Rules, 2009. The amendments in the rules are in force from the date of its publication in the official gazette i.e. March 07, 2022.

The amendment in the Rules are aimed to improve ease of doing business and parallelly, scaling up the discourse requirements on the other hand.

Total of nine Rules have been amended apart form changes brought about in the forms namely RUN LLP, FiLLiP, Form 3, Form 4, Form 5, Form 8, Form 9, Form 11, Form 15, Form 16, Form 17, Form 18, Form 22, Form 23, Form 24, Form 25, Form 27, Form 28, Form 31.

Key highlights of the changes introduced vide LLP Amendment Rules are as follows:


  • Allotment of upto 5 DIN/DPIN along with incorporation application, itself:

Application for allotment of DIN/DPIN can now be made for up to five individuals at the time of incorporation of the LLP in form FiLLiP. Previously application for allotment of DIN/DPIN could only be made for two individuals at the time of incorporation. This will help LLPs appointing more than two Designated Partners at the time of Incorporation itself, instead of adding on Designated Partners subsequently after procuring their DINs/DPINs.


  • Permanent Account number and Tax Deduction Account Number to be issued along with Certificate of Incorporation of LLP

The Certificate of Incorporation of Limited Liability partnership issued by the Registrar in Form 16 shall mention Permanent Account number (PAN) and Tax Deduction Account Number (TAN) issued by Income Tax Department.

Previously, application for PAN and TAN had to be made separately. Now, MCA has extended this facility to LLPs as well which was previously available for Companies only.


  • Streamlining the process of Incorporation of LLP

The process for formation of LLP is being made web-based instead on various Forms, at par with Company formation process. A functionality of fetching KYC details of applicants is being made active to make the process paper less to a large extent.


  • Notification of Form for reporting communication address of LLP

The Ministry of Corporate Affairs notified a Form for reporting change of communication address of the LLP other than its Registered Office. The intimation of the change can now be made in Form 12.



The changes introduced are attempted to ease the LLP formation process with minimum paperwork and ironing out various provisions under the LLP Act and existing Rules.

For further details or clarifications, please refer the Notification dated 4th March, 2022 at:



For details, please refer to the attached pdf:


About Our Regulatory Advisory & Support Services

DPNC Global LLP is a full service consulting firm providing multi-disciplinary services to clients ranging from MNCs, Indian Corporates from across industries to Family Offices and UHNIs, both in and outside India.


Our Regulatory Advisory & Support Services team consistently works towards providing simple and practical solutions to complex issues. Any entity operating in India would need to navigate the dynamic eco system and endeavor to ensure due regulatory compliance with the wide spectrum of applicable legislations. We advise & assist clients to be fully compliant with a wide spectrum of applicable regulations including Company Law, Limited Liability Partnerships (LLP) Act, SEBI Regulations, Non-Banking Financial Companies (NBFCs) Law etc. To know more about our services, visit https://dpncglobal.com/regulatory-advisory-support/



The information contained herein is based on the information issued by Ministry of Corporate Affairs. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Readers should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. This note is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.