Section 263(2) in The Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
(2)The final accounts of the liquidator shall be filed with the Tribunal and the Registrar as soon as the affairs of the LLP have been fully wound up, irrespective of the period prescribed above.Explanation:- "Year" in relation to the statement means period from first day of April of the year to the 31st day of March following year.
