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    <description>Rule 114DA requires non-residents with Liaison Offices to furnish an annual statement under section 285 in Form No. 49C, to be submitted electronically with a digital signature and verified by a Chartered Accountant or an Authorised Signatory. The Director General of Income tax (Systems) will specify filing procedures and ensure appropriate security, archival and retrieval policies. Form No. 49C prescribes identification, registration and approval details, India specific financial and operational disclosures, counterparties and group entity information, employee particulars, and a verification clause.</description>
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