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    <title>Insertion of new section 285- Submission of statement by a non-resident having liaison office.</title>
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    <description>Every non-resident having a liaison office established under RBI guidelines pursuant to the Foreign Exchange Management Act must, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction a statement in the prescribed form and containing prescribed particulars, within sixty days from the end of that financial year.</description>
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      <description>Every non-resident having a liaison office established under RBI guidelines pursuant to the Foreign Exchange Management Act must, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction a statement in the prescribed form and containing prescribed particulars, within sixty days from the end of that financial year.</description>
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