Annual Statement under section 285: liaison offices must submit prescribed Form 49C reporting activities, finances, personnel and agents. Form 49C under section 285 requires non-resident persons with Liaison Offices in India to file an Annual Statement reporting identification and contact details, Liaison Office registration and RBI approval, the chartered accountant certifying the Annual Activity Certificate, nature of liaisoning activities, employee particulars and officers in charge, agents and top Indian parties, India-specific receipts, income and expenses, transactional details with Indian parties, and disclosures of group entities and other Liaison Offices, followed by verification by an authorised signatory.