Chapter XIV - Miscellaneous
Section 78
Section 78: power to alter schedules
The Central Government may alter Act Schedules by Gazette notification, with effect under the notification and subsequent parliamentary laying.
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This article is for general information. Refer to the Limited Liability Partnership Act, 2008 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The Central Government may, by notification in the Official Gazette, alter any of the provisions contained in any of the Schedules to this Act. (2) Any alteration notified under sub-section (1) shall have effect as if enacted in the Act and shall come into force on the date of the notification, unless the notification otherwise directs. (3) Every alteration made by the Central Government under sub-section (1) shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the alteration, or both Houses agree that the alteration should not be made, the alteration shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done in pursuance of that alteration.
Key takeaways
Core rule
The Central Government may alter Act Schedules by Gazette notification, with effect under the notification and subsequent parliamentary laying.
Practical review
Locate the Gazette notification
How the provision works
The Central Government may alter Act Schedules by Gazette notification, with effect under the notification and subsequent parliamentary laying.
Practical steps
Locate the Gazette notification; identify its effective date; compare the changed Schedule; check parliamentary laying or later modification.
Practical preparation
Check these statutory points against the record.
- Locate the Gazette notification
- Identify its effective date
- Compare the changed Schedule
- Check parliamentary laying or later modification.
Practical checklist
Do
- Locate the Gazette notification
- Identify its effective date
- Compare the changed Schedule
- Check parliamentary laying or later modification.
Avoid
- Do not apply this provision without checking its stated conditions and cross-references.
Illustrative example
Hypothetical: power to alter schedules
An LLP conversion depends on a recently altered Schedule.
Step 1
Read the notification
Step 2
Determine its commencement
Step 3
Use the current Schedule text.
Outcome
- The altered Schedule has effect as provided by section 78, subject to later parliamentary action.
Glossary
- Schedule
- An annexed part of the Act that may be altered under section 78.
Frequently asked questions
What does section 78 provide?
The Central Government may alter Act Schedules by Gazette notification, with effect under the notification and subsequent parliamentary laying.
What should be checked?
Locate the Gazette notification; identify its effective date; compare the changed Schedule; check parliamentary laying or later modification.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026