Chapter IX - Investigation
Section 49
Section 49: inspector's report
An inspector may make interim reports and must make a final report; the Central Government must forward the non-interim report to the LLP and relevant persons and may furnish copies to affected persons on request and fee.
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This article is for general information. Refer to the Limited Liability Partnership Act, 2008 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The Inspector may, and if so directed by the Central Government, shall make interim reports to that Government, and on the conclusion of the investigation, shall make a final report to the Central Government and any such report shall be written or printed, as the Central Government may direct. (2) The Central Government— (a) shall forward a copy of any report (other than an interim report) made by the inspectors to the limited liability partnership at its registered office, and also to any other entity or person dealt with or related to the report; and (b) may, if it thinks fit, furnish a copy thereof, on request and on payment of the prescribed fee, to any person or entity related to or affected by the report.
Key takeaways
Core rule
An inspector may make interim reports and must make a final report; the Central Government must forward the non-interim report to the LLP and relevant persons and may furnish copies to affected persons on request and fee.
Operational step
Track interim and final reports
How section 49 works
An inspector may make interim reports and must make a final report; the Central Government must forward the non-interim report to the LLP and relevant persons and may furnish copies to affected persons on request and fee.
Practical steps
Track interim and final reports; confirm delivery to the LLP’s registered office; identify related persons entitled to copies; preserve the report.
Practical preparation
Check these points against the Act and the relevant records.
- Track interim and final reports
- Confirm delivery to the LLP’s registered office
- Identify related persons entitled to copies
- Preserve the report.
Practical checklist
Do
- Track interim and final reports
- Confirm delivery to the LLP’s registered office
- Identify related persons entitled to copies
- Preserve the report.
Avoid
- Do not bypass the approvals, time limits or conditions stated in this section.
Illustrative example
Hypothetical: inspector's report
An investigation of an LLP concludes with a final report.
Step 1
Confirm the report reached the Central Government
Step 2
Ensure a copy is forwarded to the LLP and related persons
Step 3
Record any copy request.
Outcome
- The final report can then inform later statutory action, including section 50 prosecution.
Glossary
- interim report
- A report during an investigation that is treated differently from the final report for forwarding under section 49(2).
Frequently asked questions
What does section 49 provide?
An inspector may make interim reports and must make a final report; the Central Government must forward the non-interim report to the LLP and relevant persons and may furnish copies to affected persons on request and fee.
What should be checked in practice?
Track interim and final reports; confirm delivery to the LLP’s registered office; identify related persons entitled to copies; preserve the report.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026