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LLP to Private Limited Conversion in Delhi: URC-1, SPICe+, and Seamless Business Transition

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 07 April 2026 Verify Credentials →

Section 366: Companies Act 2013 | LLP converts to Pvt Ltd while retaining business legacy and IP rights

URC-1 + SPICe+: Main conversion form + incorporation form | MOA, AOA, AGILE-PRO filed together

Tax Neutral: S.47(xiiib) of Income Tax Act | No capital gains if conditions met (proportionate shareholding, 5-year lock-in)

Timeline: 30-60 days | New PAN, CIN issued | GST, bank, contracts migrated to new company

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Tech LLP converting for Series A. Patron resolved 2 years of pending compliance, structured tax-neutral shares for 3 partners, filed URC-1 + SPICe+ in 45 days. VC investment closed 30 days after conversion. Outstanding work.
RK
Rohit Kumar
Founder, Delhi Tech Startup
★★★★★
2 months ago
Consulting LLP to Pvt Ltd for credibility with international clients. Patron handled everything - compliance cleanup, newspaper ads, URC-1, new PAN and GST migration. They even set up our first board meeting and auditor appointment. Truly end-to-end.
SM
Sanjay Mehta
Partner, Consulting Firm Delhi
★★★★★
3 months ago
Was worried about capital gains on our LLP assets. Patron structured the share allocation perfectly under S.47(xiiib) - proportionate to our contributions, 5-year lock-in documented, zero tax. Saved us lakhs. Highly recommended for Delhi LLPs.
NJ
Neha Jain
Partner, Trading LLP Delhi
★★★★★
1 month ago
Our LLP had pending Form 11 and ITR for 2 years. Patron cleaned up everything before even starting the conversion process. No ROC queries, no delays. Certificate received in exactly 40 days. Professional team.
AV
Amit Verma
Director, IT Services Pvt Ltd
★★★★★
4 months ago

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LLP to Private Limited Conversion for Delhi LLPs

📌 TL;DR - LLP to Pvt Ltd Conversion in Delhi Services at a Glance

An LLP can be converted to a Private Limited Company under Section 366 of the Companies Act, 2013. The process: (1) Unanimous partner consent, (2) Obtain DSC and DIN for all proposed directors, (3) Reserve company name via RUN (valid 60 days), (4) Publish newspaper advertisement (URC-2) in English + Hindi newspaper, (5) File Form URC-1 + SPICe+ Part B + e-MOA + e-AOA + AGILE-PRO with ROC, (6) ROC issues fresh Certificate of Incorporation with CIN, (7) Post-conversion: new PAN/TAN, GST migrated, bank accounts updated. LLP deemed dissolved under S.374 without separate dissolution. Tax-neutral under S.47(xiiib) if all assets/liabilities transfer, partners become shareholders proportionate to contribution, and hold 50%+ shares for 5 years. Timeline: 30-60 days. Patron manages the complete conversion for Delhi LLPs from our Rohini office.

ReasonLLP LimitationPvt Ltd Advantage
Equity FundingCannot issue shares to investorsIssue shares to VCs, angels, PEs via private placement
FDILimited FDI frameworkEasier FDI via automatic route in most sectors
ESOPsNo ESOP mechanismIssue ESOPs to attract and retain talent
CredibilityPerceived as smaller entityHigher credibility with clients, banks, institutions
Ownership TransferComplex partner change processShare transfer is simpler and well-regulated
ScalabilityLimited governance structureBoard of Directors, committees, structured governance
Exit OptionsNo clear exit mechanism for investorsShare buyback, IPO path, acquisition routes

Delhi's startup and growth-stage LLPs increasingly convert to Pvt Ltd: technology startups seeking VC funding (VCs strongly prefer company structure for equity investment), professional services firms scaling beyond partnership model, trading businesses wanting to issue shares to key employees, and LLPs expanding internationally where the company structure is better recognised. The conversion preserves the LLP's business legacy - all contracts, assets, liabilities, and IP rights transfer automatically to the new company.

Patron Accounting's Delhi office in Rohini manages the end-to-end conversion: compliance review, partner consent, DSC/DIN, name reservation, newspaper publication, URC-1 + SPICe+ filing, MOA/AOA drafting, ROC processing, and all post-conversion updates. Integrated with LLP to Pvt Ltd Conversion across India, Private Limited Company Registration, and LLP Compliance.

Content is reviewed quarterly for accuracy.

What is LLP to Private Limited Conversion in Delhi?

LLP to Private Limited conversion is the legal process of transforming a Limited Liability Partnership into a Private Limited Company under Section 366 of the Companies Act, 2013, and the Companies (Authorised to Register) Rules, 2014. The LLP ceases to exist and a new company takes its place, inheriting all assets, liabilities, contracts, and obligations.

Delhi LLPs convert for strategic reasons: raising equity capital from VCs and angel investors (who strongly prefer company structure), accessing the well-established FDI framework, issuing ESOPs to attract talent, gaining enhanced credibility with banks and institutions, and enabling simpler ownership transfer through share mechanisms.

The conversion is filed via Form URC-1 (conversion application) together with SPICe+ Part B (incorporation form), e-MOA, e-AOA, and AGILE-PRO. The ROC issues a fresh Certificate of Incorporation with a new CIN. Under Section 374, the LLP is deemed dissolved without any separate dissolution process - all property automatically vests in the new company.

Critically, the conversion can be tax-neutral under S.47(xiiib) of the Income Tax Act if structured correctly: proportionate shareholding, all assets/liabilities transfer, and 50%+ partner shareholding maintained for 5 years. Patron Accounting structures every Delhi conversion for tax neutrality.

Key Terms for LLP to Pvt Ltd Conversion in Delhi:

Section 366: Companies Act 2013 provision allowing LLPs to register as companies through conversion.

URC-1: Main conversion application form filed with ROC along with all supporting documents.

SPICe+ (INC-32): Integrated incorporation form filed simultaneously with URC-1 for company formation.

Section 374: On registration, the LLP is deemed dissolved. All property, debts, and liabilities vest in the new company.

S.47(xiiib): Income Tax Act provision exempting capital gains on conversion if conditions are met (proportionate shares, 5-year lock-in).

URC-2: Public notice format published in English + vernacular newspaper before filing URC-1.

AGILE-PRO: Application for GST, ESIC, EPFO, and bank account integrated with SPICe+.

APL-05 LLP to Pvt Ltd Conversion in Delhi
Business Transformation LLP to Pvt Ltd Delhi

Prerequisites for LLP to Pvt Ltd Conversion in Delhi

RequirementDetails
Minimum PartnersAt least 2 partners (will become directors + shareholders)
Unanimous ConsentAll partners must agree to conversion via formal resolution
Compliance StatusAll LLP filings up to date (Form 8, Form 11, ITR-5, DIR-3 KYC). No pending defaults.
No Pending LitigationNo ongoing legal proceedings that could impede conversion
Secured Creditor NOCNOC from all secured creditors (or declaration of no secured debt)
Financial StatementsCA-certified statement of assets and liabilities (not older than 15 days before application)
Latest ITR FiledLatest income tax return of the LLP must be filed
DSC and DINAll proposed directors must have valid DSC and DIN/DPIN

LLP to Pvt Ltd Conversion Services - What Patron Handles for Delhi LLPs

ServiceWhat We Do
Pre-Conversion Compliance ReviewThorough review of pending Form 8/11, ITR-5, DIR-3 KYC, outstanding tax dues, pending litigation. All gaps resolved before initiating conversion.
Partner Consent and ResolutionDraft unanimous consent resolution, authorise designated partners to file, approve proposed company name, share allocation proportionate to capital contribution.
DSC, DIN, and Name ReservationObtain DSC for proposed directors, apply for DIN via DIR-3, reserve company name via RUN on MCA portal (valid 60 days).
Newspaper Publication (URC-2)Draft and publish conversion notice in English + Hindi newspaper in Delhi. Manage ad placement, collect publication proofs.
MOA and AOA DraftingDraft Memorandum of Association (objects, subscribers, share capital) and Articles of Association (governance, share transfer, board composition) tailored to the Delhi LLP's business.
URC-1 + SPICe+ FilingFile URC-1 (conversion) + SPICe+ Part B (incorporation) + e-MOA + e-AOA + AGILE-PRO + INC-9 + DIR-2 with all attachments. Professional certification by CA/CS.
ROC Processing and CertificateTrack ROC processing, handle queries/resubmissions. Obtain fresh Certificate of Incorporation with CIN. LLP deemed dissolved under S.374.
Post-Conversion ComplianceNew PAN/TAN application, GST migration, bank account updates, contract addenda, first Board Meeting within 30 days, statutory auditor appointment.
Tax-Neutral StructuringStructure share allocation for S.47(xiiib) compliance: proportionate shareholding, partner-to-shareholder mapping, 5-year lock-in advisory.
Our Process

7-Step LLP to Pvt Ltd Conversion Process for Delhi LLPs

Patron Accounting manages the complete conversion - from compliance review to post-conversion setup - for Delhi LLPs in 30-60 days.

Step 1

Pre-Conversion Compliance Review

Ensure all LLP filings are current (Form 8, Form 11, ITR-5, DIR-3 KYC). Resolve pending defaults, outstanding tax dues, or litigation. Prepare CA-certified statement of assets and liabilities. Obtain NOCs from secured creditors.

Compliance auditDefaults resolvedCA-certified accounts
Compliance Clear 01
Step 2

Partner Consent + DSC/DIN

Unanimous resolution by all partners approving conversion. All proposed directors obtain DSC and DIN. Determine share allocation proportionate to capital contribution for tax-neutral treatment under S.47(xiiib).

Unanimous consentDSC/DIN obtainedTax-neutral shares
Consent Ready 02
Step 3

Name Reservation (RUN)

Apply via RUN on MCA portal for the proposed company name. Typically: 'XYZ LLP' becomes 'XYZ Private Limited'. Name approved for 60 days. Patron checks availability including trademark conflicts.

MCA RUN applicationValid 60 daysTrademark check
RUNName Approved
Name Reserved 03
Step 4

Newspaper Publication (URC-2)

Publish conversion notice in one English + one Hindi newspaper in Delhi. Notice period for objections. Patron drafts the notice, places the ad, and collects publication proofs.

English + Hindi adsObjection periodProofs collected
Notice Published 04
Step 5

Draft MOA + AOA

Prepare Memorandum of Association (company objects, subscriber details, authorised share capital) and Articles of Association (governance, share transfer, meetings, dividends). Tailored to the Delhi LLP's business.

Custom MOA draftedAOA governanceDelhi-specific
MOAAOA
Documents Ready 05
Step 6

File URC-1 + SPICe+

File Form URC-1 (conversion) and SPICe+ Part B (incorporation) simultaneously on MCA V3. Attachments: partner consent, CA-certified accounts, creditor NOCs, newspaper proofs, LLP agreement, ITR, e-MOA, e-AOA, AGILE-PRO. Professional certification.

URC-1 + SPICe+All attachmentsCA/CS certified
URC-1SPICe+
Forms Filed 06
Step 7

ROC Approval + Post-Conversion

ROC reviews, resolves objections, issues Certificate of Incorporation with CIN. LLP deemed dissolved (S.374). Post-conversion: new PAN/TAN, GST migration, bank updates, contract addenda, first Board Meeting, statutory auditor appointment.

Certificate issuedPAN/GST migratedCompliance set up
Conversion Complete 07

Documents Required for LLP to Pvt Ltd Conversion in Delhi

DocumentPurpose
Partner Consent / ResolutionUnanimous consent for conversion. Authorisation for filing.
LLP Agreement (original)Required attachment to URC-1
LLP Certificate of IncorporationProves LLP existence
CA-Certified Statement of AccountsAssets and liabilities (not older than 15 days before application)
Latest ITR of LLPIncome tax compliance verification
NOC from Secured CreditorsNo objection to conversion (or declaration of no secured debt)
Newspaper Publication ProofsEnglish + Hindi (Delhi). URC-2 format.
DSC + DIN of Proposed DirectorsDigital identity for all directors of new company
Draft MOA and AOACompany objectives and governance. e-MOA, e-AOA.
ID + Address Proof of DirectorsPAN, Aadhaar, address proof for all directors/shareholders
Registered Office ProofUtility bill + NOC from property owner
INC-9, DIR-2 DeclarationsStatutory declarations by proposed directors

Tax Implications - LLP to Pvt Ltd Conversion in Delhi

ChallengeImpactHow Patron Accounting Solves It
Tax-Neutral Conversion (S.47(xiiib))No capital gains tax if ALL conditions met: all assets/liabilities transfer, all partners become shareholders, proportionate shareholding, 50%+ voting power for 5 years, no consideration other than sharesPatron structures every Delhi conversion for S.47(xiiib) compliance - proportionate share allocation, lock-in advisory, proper documentation
Conditions NOT MetConversion treated as transfer - capital gains tax applies on difference between fair market value and book valuePatron advises Delhi LLPs on structuring to avoid taxable transfer treatment
Unabsorbed LossesLosses and depreciation of LLP can transfer to new company if conditions metPatron ensures proper carry-forward of losses for Delhi conversions
New PAN/TANNew PAN allotted to company, LLP PAN ceases. All references must be updatedPatron handles PAN/TAN application and migration for all bank/tax/filing references
GST MigrationGST registration must be migrated or fresh registration obtainedPatron manages seamless GST transition for Delhi conversions

Fees for LLP to Pvt Ltd Conversion in Delhi 2026

Fee ComponentAmount
Patron Accounting Professional FeesStarting from INR 9,999 (Exl GST and Govt. Charges)
LLP to Pvt Ltd Conversion (Complete)From Rs 19,999 + Govt fees
Pre-Conversion Compliance ReviewIncluded
Partner Resolution DraftingIncluded
DSC + DIN for Directors (if needed)From Rs 1,999/director
Name Reservation (RUN)Included
Newspaper Publication (URC-2)At actuals (Rs 3,000-5,000 for 2 newspapers)
MOA + AOA DraftingIncluded
URC-1 + SPICe+ + AGILE-PRO FilingIncluded
Delhi Stamp Duty (MOA/AOA)At actuals (varies by authorised capital)
Post-Conversion: PAN + TAN + GST MigrationFrom Rs 2,999 additional
First Board Meeting + Auditor AppointmentIncluded

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free LLP to Pvt Ltd Conversion in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Timeline for LLP to Pvt Ltd Conversion in Delhi

StageEstimated Timeline
Pre-Conversion Compliance Review3-7 working days
Partner Consent + DSC/DIN3-5 working days
Name Reservation (RUN)2-5 working days
Newspaper Publication + Objection Period21-30 days
MOA + AOA Drafting2-3 working days
URC-1 + SPICe+ Filing1-2 working days
ROC Processing15-30 working days
Post-Conversion (PAN/GST/Bank)15-30 working days

Total Timeline: 30-60 days from filing to Certificate of Incorporation. With post-conversion updates: 45-90 days total. Patron's pre-conversion compliance review prevents most delays for Delhi LLPs.

Key Benefits

Why Choose Patron for LLP to Pvt Ltd Conversion in Delhi

Pre-Conversion Compliance Cleanup

Many Delhi LLPs have pending filings (Form 8/11, ITR-5, DIR-3 KYC). Patron resolves all pending compliance before initiating conversion. Prevents ROC rejection and saves time.

Tax-Neutral Structuring

Patron structures share allocation to comply with S.47(xiiib): proportionate shareholding, partner-to-shareholder mapping, 5-year lock-in advisory. Delhi LLPs save potentially significant capital gains tax.

End-to-End Process

From compliance review to Certificate of Incorporation to post-conversion PAN/GST/bank updates. Delhi LLPs get one team managing everything with no coordination gaps.

Post-Conversion Compliance Setup

The new Pvt Ltd has significantly more compliance than the LLP (board meetings, AGM, AOC-4, MGT-7, statutory audit). Patron sets up the complete compliance framework from Day 1.

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"Delhi tech LLP converting to Pvt Ltd for Series A funding. Patron resolved 2 years of pending compliance, structured tax-neutral share allocation for 3 partners, managed newspaper publication + URC-1 + SPICe+ in 45 days, obtained new Certificate of Incorporation, migrated PAN/GST, and set up the Pvt Ltd compliance framework. VC investment closed 30 days after conversion."

- Founder, Delhi Tech Company

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

LLP vs Private Limited Company - Key Differences

ParameterLLPPrivate Limited Company
Governing LawLLP Act 2008Companies Act 2013
OwnersPartnersShareholders
ManagementDesignated PartnersBoard of Directors
Capital RaisingLimited to partner contributionsEquity shares, preference shares, debentures, private placement
Annual FilingsForm 8, Form 11, ITR-5AOC-4, MGT-7, ITR-6, AGM, Board Meetings
AuditOnly if turnover > Rs 40L or contribution > Rs 25LMandatory for all companies
Taxation30% flat + cess25% (turnover <= Rs 400 Cr) + cess + surcharge
FDILimited frameworkWell-established automatic/approval route
Ownership TransferPartner change (Form 4+3)Share transfer (simpler, well-regulated)

Related Services for Delhi LLPs and Companies

Patron Accounting provides comprehensive support for Delhi businesses before and after conversion:

Legal Framework for LLP to Pvt Ltd Conversion in Delhi

Section 366, Companies Act 2013: Allows LLPs (and other unregistered entities) to register as companies. The LLP applies to the ROC for registration under this section.

Companies (Authorised to Register) Rules, 2014: Prescribes the procedure for conversion. Form URC-1 is the main conversion application.

Section 374: On registration under S.366, the LLP is deemed dissolved. All property, debts, liabilities, and obligations vest in the new company. Members/creditors retain the same rights they had against the LLP.

S.47(xiiib), Income Tax Act 1961: Transfer of capital assets on conversion from LLP to company is not regarded as a transfer (no capital gains tax) if: all assets and liabilities become the company's, all partners become shareholders with proportionate shareholding, partners hold 50%+ voting power for 5 years, and no consideration other than shares is paid.

SPICe+ (INC-32): Integrated incorporation form filed simultaneously with URC-1. Includes e-MOA, e-AOA, AGILE-PRO (GST, ESIC, EPFO, bank).

URC-2: Public notice format for newspaper advertisement. Must be published in English + vernacular (Hindi for Delhi) newspaper before filing URC-1.

Source: Ministry of Corporate Affairs (mca.gov.in), Companies Act 2013, Income Tax Act 1961, LLP Act 2008

Frequently Asked Questions - LLP to Pvt Ltd Conversion in Delhi

Expert answers to common questions about converting LLPs to Private Limited Companies in Delhi.

Quick Answers

LLP ko Pvt Ltd mein convert kar sakte hain? Haan! Section 366 ke under. Sab partners agree karein, URC-1 + SPICe+ file karo, ROC naya Certificate of Incorporation dega. LLP dissolve ho jayega automatically.

Tax lagega kya? S.47(xiiib) ke conditions puri karo toh nahi lagega. Proportionate shares lo, 5 saal 50%+ rakhho, sab assets/liabilities transfer karo. Patron structure karega tax-neutral conversion.

Kitna time lagega? 30-60 din. Newspaper ad + ROC processing + post-conversion updates. Patron sab manage karta hai.

Ready to Convert Your Delhi LLP to a Private Limited Company?

LLP to Pvt Ltd conversion is a strategic decision that enables fundraising, ESOPs, and enhanced credibility. The process requires meticulous pre-conversion compliance review, unanimous partner consent, newspaper publication, and precise URC-1 + SPICe+ filing. Tax-neutral structuring under S.47(xiiib) requires careful share allocation proportionate to capital contribution with a 5-year lock-in.

Post-conversion, the new Pvt Ltd has significantly more compliance obligations. Delhi LLPs planning conversion should start with a compliance review immediately.

Contact Patron's Delhi office for end-to-end conversion management: Call +91 945 945 6700 or WhatsApp us.

Get Expert LLP to Pvt Ltd Conversion Services in Delhi

LLP to Private Limited conversion for Delhi LLPs is governed by Section 366 of the Companies Act, 2013. The process involves partner consent, name reservation, newspaper publication, URC-1 + SPICe+ filing, and ROC approval for a fresh Certificate of Incorporation. The LLP is deemed dissolved under S.374 with all assets, liabilities, and obligations vesting in the new company. Tax-neutral conversion under S.47(xiiib) avoids capital gains if conditions are met.

Patron Accounting manages the complete conversion from our Delhi office in Rohini - pre-conversion cleanup, tax-neutral structuring, URC-1 + SPICe+ filing, MOA/AOA drafting, newspaper publication, ROC processing, and all post-conversion compliance setup. 15+ years, 10,000+ businesses, offices in Pune, Mumbai, Delhi, and Gurugram.

Book a Free Consultation - No Obligation.

LLP to Pvt Ltd Conversion Services Across India

Patron Accounting provides LLP to Pvt Ltd conversion services in major cities. Select your city below.

Content Created: 07 April 2026  |  Last Updated: 07 April 2026  |  Next Review: 07 April 2027  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page covers LLP to Private Limited Company conversion services in Delhi including URC-1 filing, SPICe+ incorporation, MOA AOA drafting, newspaper publication, tax-neutral structuring under S.47(xiiib), and post-conversion compliance setup. Content is reviewed annually and updated when Companies Act regulations or MCA filing procedures change.

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