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.


To comply with regulations stipulated by the Code of Ethics prescribed by Institute of Chartered Accountants (ICAI) of India that does not permit solicitation in any form or manner, by accessing this site you acknowledge that you are seeking information of your own accord and volition and that no form of solicitation has taken place by Shah and Doshi, Chartered Accountants or its members. This site ( should not be construed as an attempt to create a CA-client relationship of any manner. This site is meant to provide information to those who specifically request this information and does not purport to be exhaustive in relation to the information contained herein. Shah and Doshi, Chartered Accountants does not assume any responsibility for any acts or omissions arising from the use of information provided on this site and visitors to this site are advised to seek independent professional guidance before proceeding to act on any information provided herein.

Subscribe For Latest Updates

Signup for our newsletter and get notified when we publish new articles!
Email address
Secure and Spam free...