a. Circumstances:

• The LLP has not commenced business within one year of its incorporation.
• The LLP has not carried on any business or operation for two consecutive financial years.
• The LLP has not filed its annual statements or returns for two consecutive financial years.
• The LLP is not carrying on any business or operations and wants to voluntarily wind up its affairs.

b. Compliance Requirements and Process:

• Convene a meeting of the partners to pass a resolution for strike off and appointment of a liquidator (if required).
• File Form 24 (Application for Striking Off the Name of LLP) with the Registrar of LLPs along with the required documents, including resolution, indemnity bond, and statement of accounts.
• Publish a notice in a newspaper and on the LLP’s website (if any).
• The Registrar of LLPs will review the application and, if satisfied, issue a notice for strike off.
• The LLP will be struck off from the register and dissolved, and the Registrar will publish a final notice.