Central Government announced the extension of applicability of following provisions of Companies Act, 2013 to LLPs :
- Sub- sections (1) to (11) of section 90 dealing with Register of significant beneficial owners in a company;
- Sub- sections (1) and (2) of section 164 dealing with Disqualifications for appointment of director;
- Sub-sections (1) and (3) to (6) of section 165 dealing with Number of directorships;
- Sub-section (1) to (3) of section 167 dealing with Vacation of office of director;
- Sub-section (5) of section 206 dealing with Power to call for information, inspect books and conduct inquiries;
- sub-section (3) of section 207 dealing with Conduct of inspection and inquiry;
- Sub-sections (1) to (3) of section 252 dealing with Appeal to Tribunal;
- Sub-sections (1) to (4) of Section 439 dealing with Offences to be non-cognizable.
Note: No circular has been issued to formalise the extension of Companies Act to LLPs.
