Submission requirement for non-resident liaison offices to file prescribed annual statements with tax authorities. Non-residents operating a liaison office in India must prepare and deliver a statement to the Assessing Officer for each tax year in such form, containing such particulars and within such period as may be prescribed; the obligation applies to liaison offices set up under the foreign exchange regime and is subject to the Assessing Officer's jurisdiction.
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.
Submission requirement for non-resident liaison offices to file prescribed annual statements with tax authorities.
Non-residents operating a liaison office in India must prepare and deliver a statement to the Assessing Officer for each tax year in such form, containing such particulars and within such period as may be prescribed; the obligation applies to liaison offices set up under the foreign exchange regime and is subject to the Assessing Officer's jurisdiction.
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