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    <title>Furnishing of Annual Statement by a non-resident having Liaison Office in India</title>
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    <description>Non-resident Liaison Offices must furnish the annual statement under section 285 in the specified form within the prescribed filing period, verified by a Chartered Accountant or an authorised person designated as the Authorised Signatory, and must file the statement electronically with a digital signature; the Director General of Income-tax (Systems) shall specify filing procedures and implement appropriate security, archival and retrieval policies.</description>
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      <description>Non-resident Liaison Offices must furnish the annual statement under section 285 in the specified form within the prescribed filing period, verified by a Chartered Accountant or an authorised person designated as the Authorised Signatory, and must file the statement electronically with a digital signature; the Director General of Income-tax (Systems) shall specify filing procedures and implement appropriate security, archival and retrieval policies.</description>
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