Section 27(2) in The Limited Liability Partnership Rules, 2009
(2)Subject to previous order of the Registrar, the records in the office of Registrar may be destroyed after the expiry of the period of their preservation as specified below:-(a)Records to be preserved for 21 years:All papers, registers, refund orders and correspondence relating to the limited liability partnership liquidation accounts.(b)Records to be preserved for 5 years:(i)copies of Government orders relating to limited liability partnership;(ii)registered documents of limited liability partnership which have been fully wound up and finally dissolved together with correspondence relating to such limited liability partnership;(iii)papers relating to legal proceedings from the date of disposal of the case and appeal, if any;(iv)copies of statistical returns furnished to Government;(v)all correspondences including correspondences relating to scrutiny of accounts, annual returns, prosecutions, reports to the Central Government and the Tribunal and the correspondences relating to complaints:Provided that in case of prosecution matter, the date is to be recorded from the date of disposal of the case and appeal, if any.(c)Records to be preserved for three years-(i)All books, records and papers, other than those specified in sub-rule (1), clauses (a) and (b) of sub-rule (2), sub-rule (3) and sub-rule (4).(ii)Routine correspondence regarding payment of fees, additional filing fees and correspondence about the return of documents.
