Non-resident liaison office reporting requirement mandates annual statement submission to tax authorities within a prescribed period after year-end. Non-resident liaison offices established under RBI guidelines must prepare and deliver annually a statement of their activities to the Assessing Officer having jurisdiction. The statement must be in the prescribed form and contain prescribed particulars, and it must be furnished within sixty days from the end of the relevant financial year; this obligation is instituted by an insertion to the Income-tax Act effective from the specified commencement date.