Section 56(1)(i) in The Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
(i)The LLP liquidator, in the case of voluntary winding up, and the liquidator, in the case of winding up by Tribunal, shall during the tenure of his office prepare every year a statement of accounts as on 31st March in Form No. 15 within two months thereof which shall be verified by a declaration: