Contribution of capital is not all about investing money, but it also includes tangible & intangible properties and other forms like negotiable instruments example; bills of exchange, promissory notes.
Change in capital contribution needs amendment in the LLP agreement. E-form 3 must be filed with ROC within 30 days from the date of modification in the capital contribution mentioned in the LLP agreement along with the minutes of the meeting where the decision has been taken.
It is mandatory to disclose the amount of contribution made in the LLP account. If the contribution is received in a form other than cash, it has to be valued by a registered valuer example; a practising cost accountant or any valuer approved by the government.
Change in contribution in LLP does not lead to any change in the profit-sharing ratio (PSR) of the partners unless it is specified in the LLP agreement. Stamp duty must be paid on an increase in the contribution made.