India (IN)

Jurisdiction Overview

273 *Are annual accounts submitted to a public authority? Yes
 Data Date: 2017


According to the Global Forum: "All types of partnerships are required to submit accounting records to India’s Income Tax Department (ITD) each year." (GF 2010: 16). In 2017 the Global Forum confirmed: "Furthermore, every year a statement of accounts and solvency is required to be filed with the LLP Registrar." (GF 2017: 60).


GF 2010: 16; GF 2013: 61
GF 2017: 60