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Budget: Non-resident liaison offices in India must file annual statements or face penalties up to Rs. 1 lakh after 3 months. Effective 01/04/2025.

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....Income Tax: Non-residents with liaison offices in India must file annual statements regarding their activities within a prescribed period. Failure to comply will attract penalties of Rs. 1,000 per day for up to 3 months, and Rs. 1 lakh thereafter, unless reasonable cause is proven. These provisions will be effective from April 1, 2025.....

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