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    <title>Submission of statement by a non-resident having liaison office [ Section 285 &amp; Section 271GC ]</title>
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    <description>Non-resident liaison offices must file an annual statement in Form 49C within eight months of the financial year-end, furnished electronically with digital signature and verified by a Chartered Accountant or authorised signatory; the Director General of Income-tax (Systems) shall prescribe filing procedure and security, archival and retrieval policies for such statements.</description>
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