High-net-worth individuals (HNWIs) are increasingly utilizing Limited Liability Partnerships (LLPs) for tax planning, benefiting from the unique tax advantages they offer. LLPs, subject to a tax rate of 34.94%, provide a single layer of taxation, with profits distribution being tax-exempt. This approach significantly reduces the tax burden compared to conventional investment structures. Experts emphasize the legality of such tax planning measures, highlighting the lower tax rates for LLPs compared to HNIs. Additionally, some HNIs strategically relocate to low-tax jurisdictions like GIFT City, leveraging tax exemptions and flexible regulations for Family Investment Funds (FPIs).