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- Any individual – resident in India, NRI, Foreigner can become a partner. However, it is mandatory that at least one of the partners is a resident Indian.
- Any body corporate like Private limited company/ OPC/ LLP/ Section 8 company or even foreign body corporates can be Partners of an LLP
- The term ‘resident in India’ means a person (Indian or not) who has stayed in India for a period of not less than one hundred and eighty-two days during the immediately preceding one financial year.