Annual statement filing requirement mandates detailed Form 49C reporting by non-resident liaison offices under amended rules. Amendment mandates submission of an Annual Statement by non-resident persons having liaison offices in India using a revised Form No. 49C under rule 114DA, to be filed within eight months from the end of the financial year. The form requires detailed identification and contact particulars for the non-resident and its offices, PAN and foreign tax identification, RBI Annual Activity Certificate date and certifying chartered accountant details, officer-in-charge entries, compensation paid outside India to employees, liaison office-wise registration, activity and employee data, India-specific receipts/expenses, transaction details with Indian parties, group entity information, and an authorised verification declaration.