Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Annual statement filing for liaison offices requires electronic submission, verification by authorised signatory, and prescribed security procedures. A non-resident having a Liaison Office in India must furnish the annual statement under section 285 for every financial year in Form No. 49C within eight months from the end of that financial year. The statement must be verified by a Chartered Accountant or an authorised signatory and filed electronically with a digital signature. The Director General of Income-tax (Systems) must specify the filing procedure and implement security, archival, and retrieval policies.
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Provisions expressly mentioned in the judgment/order text.
Annual statement filing for liaison offices requires electronic submission, verification by authorised signatory, and prescribed security procedures.
A non-resident having a Liaison Office in India must furnish the annual statement under section 285 for every financial year in Form No. 49C within eight months from the end of that financial year. The statement must be verified by a Chartered Accountant or an authorised signatory and filed electronically with a digital signature. The Director General of Income-tax (Systems) must specify the filing procedure and implement security, archival, and retrieval policies.
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