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Meaning of 'Contribution' for Audit of LLP

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(Querist)
06 July 2023 LLP has to get its books of account audited if contribution from partners exceeds Rs. 25 Lakh or Turnover exceeds Rs. 40 Lakh. Whether this 'Contribution' includes Current Capital also ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 July 2023 Yes, the contribution include current capital.

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