basis of difference |
Proprietorship firm |
Partnership firm |
Llp |
Opc |
Private |
Public |
recommended for |
home businesses |
small manufactures and traders |
professional service firms |
sole promoters |
start-ups and growing companies |
grown up company |
Registration |
not mandatory |
TO BE REGISTERED UNDER THE INDIAN PARTNERSHIP ACT,1932 (OPTIONAL)(ADVISABLE TO GET IT REGISTERED) |
TO BE REGISTERED UNDER THE LIMITED LIABILITY PARTNERSHIP ACT, 2008 |
TO BE REGISTERED UNDER THE COMPANIES ACT, 2013 |
TO BE REGISTERED UNDER THE COMPANIES ACT, 2013 |
TO BE REGISTERED UNDER THE COMPANIES ACT, 2013 |
legal status |
not legal entity |
not separate legal entity |
separate legal entity |
separate legal entity |
separate legal entity |
separate legal entity |
personal liability |
unlimited liability of proprietor |
unlimited liability of proprietor partner |
LIMITED LIABILITY OF PARTNERS TO THE EXTENT OF THEIR CONTRIBUTION |
LIMITED LIABILITY OF DIRECTOR TO THE EXTENT OF THEIR CONTRIBUTION TOWARDS SHARE CAPITAL |
LIMITED LIABILITY OF DIRECTOR TO THE EXTENT OF THEIR CONTRIBUTION TOWARDS SHARE CAPITAL |
LIMITED LIABILITY OF DIRECTOR TO THE EXTENT OF THEIR CONTRIBUTION TOWARDS SHARE CAPITAL |
minimum no. of members |
1 |
2 |
2 |
1 |
2 |
7 |
maximum no. of members |
1 |
baning sector-10 |
unlimited |
2 |
200 |
unlimited |
MINIMUM NO. OF DIRECTOR/ DESIGNATED PARTNER |
nil |
nil |
2 DESIGNATED PARTNERS/PARTNERS |
1 director |
2 director |
3 director |
MAXIMUM NO. OF DIRECTOR/ DESIGNATED PARTNER |
not aPplicable |
not aaplicable |
not aaplicable |
15 director |
15 director |
15 director |
annual compliance |
ONLY FILING OF INCOME TAX RETURNS |
ONLY FILING OF INCOME TAX RETURNS |
FILING OF INCOME TAX RETURNS + ROC FILING |
FILING OF INCOME TAX RETURNS + ROC FILING |
FILING OF INCOME TAX RETURNS + ROC FILING |
FILING OF INCOME TAX RETURNS + ROC FILING |
taxability |
slab rate (0-10-20-30%) |
flate rate 30% |
flate rate 30% |
flate rate 25% |
flate rate 25% |
flate rate 25% |
ownwer’s remuneration |
not allowed |
ALLOWED SUBJECT TO CERTAIN RESTRICTION |
ALLOWED SUBJECT TO CERTAIN RESTRICTION |
DIRECTOR’S REMUNERATION ALLOWED SUBJECT TO CERTAIN RESTRICTION |
DIRECTOR’S REMUNERATION ALLOWED SUBJECT TO CERTAIN RESTRICTION |
DIRECTOR’S REMUNERATION ALLOWED SUBJECT TO CERTAIN RESTRICTION |
ownwership transferability |
not transferable |
not transferable |
transferable |
transferable |
transferable |
transferable |
refgistration cost |
1 time |
1.5 time |
2 time |
2.5 time |
3 time |
3.2 time |
annual compliance cost |
1 time |
2 time |
2 time |
3 time |
4 time |
4 time |
ELIGIBILITY FOR GOVT. STARTUP SCHEME |
NOT ELIGIBILITY |
only registered partnership firm |
eligable |
eligable |
eligable |
eligable |