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        Income Tax

        Rule 114DA - Furnishing of Annual Statement by a non-resident having Liaison Office in India

        Income-tax Rules, 1962
        Chapter XV
        MISCELLANEOUS

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        Annual statement filing obligation requires electronic submission with authorised verification and prescribed procedural safeguards and digital signature. Non-resident Liaison Offices must furnish the annual statement under section 285 in the specified form within the prescribed filing period, verified by a Chartered Accountant or an authorised person designated as the Authorised Signatory, and must file the statement electronically with a digital signature; the Director General of Income-tax (Systems) shall specify filing procedures and implement appropriate security, archival and retrieval policies.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                    Provisions expressly mentioned in the judgment/order text.

                        Annual statement filing obligation requires electronic submission with authorised verification and prescribed procedural safeguards and digital signature.

                        Non-resident Liaison Offices must furnish the annual statement under section 285 in the specified form within the prescribed filing period, verified by a Chartered Accountant or an authorised person designated as the Authorised Signatory, and must file the statement electronically with a digital signature; the Director General of Income-tax (Systems) shall specify filing procedures and implement appropriate security, archival and retrieval policies.


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