https://www.taxtmi.com/acts?id=16620 A non-resident having a Liaison Office in India must furnish the annual statement under section 285 for every financial year in Form No. 49C within eight months from the end of that financial year. The statement must be verified by a Chartered Accountant or an authorised signatory and filed electronically with a digital signature. The Director General of Income-tax (Systems) must specify the filing procedure and implement security, archival, and retrieval policies. en-us Tue, 05 Jun 2012 09:41:57 +0530 Thu, 21 May 2026 14:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16620 A non-resident having a Liaison Office in India must furnish the annual statement under section 285 for every financial year in Form No. 49C within eight months from the end of that financial year. The statement must be verified by a Chartered Accountant or an authorised signatory and filed electronically with a digital signature. The Director General of Income-tax (Systems) must specify the filing procedure and implement security, archival, and retrieval policies. Act-Rules Income Tax Tue, 05 Jun 2012 09:41:57 +0530 https://www.taxtmi.com/acts?id=16620