Section 68 of LLP Act, 2008 : Section 68: Electronic Filing Of Documents

Explanation using Example

Imagine a scenario where a Limited Liability Partnership (LLP) named "Tech Innovations LLP" needs to file its annual returns with the Registrar of Companies (RoC). According to Section 68(1) of The Limited Liability Partnership Act, 2008, the LLP must do so in the manner prescribed by the Act, which may include electronic filing through a designated portal.

Once "Tech Innovations LLP" has successfully filed its annual returns electronically, the RoC provides the LLP with a digitally signed copy of the acknowledgment. As per Section 68(2), this digitally signed copy is recognized to have the same legal standing as the original document if presented in court or any other legal proceedings.

Furthermore, if the LLP requires a certified extract from its filed annual returns for legal verification or any other purpose, the RoC can supply this information with a digital signature. According to Section 68(3), such a certified extract is presumed to be accurate and can be used as evidence in legal proceedings, unless proven otherwise.