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Union of India - Section

Section 268 in The Limited Liability Partnership (Winding up and Dissolution) Rules, 2010

268. Audit fees.

- Audit fees on the gross amount brought to credit, including the unrealized or unrecovered contribution of the partners on partners interest on investments and rents from properties, but after deducting (a) the amount spent out of the money received in carrying on the business of the LLP and (b) the amounts paid by the Liquidator to secured creditors (other than debenture holders), shall be paid to the auditor and debited to the account of the liquidation to which the audit relates according to the following scale:-
(a) On the amount brought to credit including the unrealizedor unrecovered contribution,interest on investments and rentsfrom properties, but after, deducting (a) the amount spent outof the money received in carrying on the business of the. LLP,and (b) amounts paid by the Liquidator to secured creditors otherthan debenture holders .....½ per cent;
(b) On disbursements, other than payments to secured creditorsnot being debenture holders .....½ per cent;
Provided that the minimum audit fee for the account of the Liquidator shall be not less than Rs. 2500/- in respect of one LLP for a period of one year and the maximum audit fee shall be Rs. 25,000/- for the audit of account of a LLP for one year subject to variation of 25% of the aforesaid fee at the discretion of the Member or Tribunal for reasons to be recorded in writing.