TIOL-DDT 2456 · Wednesday, 15 October 2014 · story 4 of 6

Company Law - Clarification on Trust/Trustee as a partner in LLP

CLARIFICATIONS have been sought on whether a trust or a trustee representing a trust in the case of "Real Estate Investment Trust" (REIT) or "Infrastructure Investment Trust" (lnvITs) or such other Trusts set up under the regulations prescribed under the Securities & Exchange Board of India Act, 1992, can become a partner in an LLP.

The Ministry of Corporate Affairs clarifies that: that for the purposes of these trusts it is not barred for a trustee, being a body corporate, to hold partnership in an LLP in its name without the addition of the statement that it is a trustee.

MoCA General Circular No. , Dated: October 14, 2014

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