Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Statement submission by non-resident liaison offices: annual prescribed statement must be delivered to the tax authority within the prescribed period. Non-resident entities maintaining a liaison office in India must prepare and deliver an annual statement of their activities in the financial year to the Assessing Officer having jurisdiction, in such form and containing such particulars and within such period as may be prescribed.
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.
Statement submission by non-resident liaison offices: annual prescribed statement must be delivered to the tax authority within the prescribed period.
Non-resident entities maintaining a liaison office in India must prepare and deliver an annual statement of their activities in the financial year to the Assessing Officer having jurisdiction, in such form and containing such particulars and within such period as may be prescribed.
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