Under Section 7 of the Limited Liability Partnership Act, 2008, at least one designated partner of an LLP must be resident in India, which means a person who has stayed in India for a period of not less than ____ in the financial year:

Under Section 7 of the Limited Liability Partnership Act, 2008, every LLP must have at least two designated partners, and at least one of them must be resident in India. The Explanation to Section 7 defines 'resident in India' as a person who has stayed in India for a period of not less than one hundred and eighty-two days during the immediately preceding financial year. This 182-day test was specifically examined in the 2025 IBPS paper. The designated partner is responsible for the compliance obligations of the LLP, and the residence precondition ensures that at least one accountable individual is physically present in India. Periods of ninety, one hundred and twenty, two hundred and forty or three hundred and sixty-five days do not satisfy the statutory test.