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Applicable Section and Rule | |
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A non-resident having a liaison office in India shall deliver a Statement in Form 49C in respect of his activities carried on in financial year to the Assessing Officer. Such statement to be delivered within 60 days of the end of financial year.
The Annual Statement to be verified by a Chartered Accountant or the person authorised in this behalf by the non-resident person who shall be called as the authorised signatory.
Statement to be furnished in electronic form with DSC
The Director General of Income-tax (Systems) shall specify the procedure for filing of annual statement referred to in sub-rule (1) and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to statements so furnished.
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