Annual statement filing for liaison offices requires electronic submission, digital signature, and verification by an authorised signatory. A non-resident having a liaison office in India must furnish the annual statement for every financial year in Form No. 162 within eight months from the end of that financial year. The statement must be filed electronically with a digital signature and verified by a Chartered Accountant or an authorised signatory.
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Provisions expressly mentioned in the judgment/order text.
Annual statement filing for liaison offices requires electronic submission, digital signature, and verification by an authorised signatory.
A non-resident having a liaison office in India must furnish the annual statement for every financial year in Form No. 162 within eight months from the end of that financial year. The statement must be filed electronically with a digital signature and verified by a Chartered Accountant or an authorised signatory.
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