Non-resident liaison office statement requirement: mandatory tax-year filing to the Assessing Officer within sixty days in prescribed form. Every non-resident operating a liaison office in India must prepare and deliver, for its activities in a tax year, a statement to the Assessing Officer having jurisdiction within sixty days from the end of that tax year, in the form and containing the particulars as prescribed, consistent with the liaison office's operation under the foreign exchange framework.
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.
Non-resident liaison office statement requirement: mandatory tax-year filing to the Assessing Officer within sixty days in prescribed form.
Every non-resident operating a liaison office in India must prepare and deliver, for its activities in a tax year, a statement to the Assessing Officer having jurisdiction within sixty days from the end of that tax year, in the form and containing the particulars as prescribed, consistent with the liaison office's operation under the foreign exchange framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.