Income-tax (Fourth Amendment) Rules, 2025. - Furnishing of Annual Statement by a non-resident having Liaison Office in India

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....bsp; (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (a) in rule 114DA, in sub-rule (1), for the words, figures and letter "Form No. 49C", the words, figures and letter "Form No. 49C within eight months from the end of such financial year" shall be substituted; (b) in Appendix-II, for Form No. 49C, the following shall be substituted, namely:- "FORM No. 49C [See rule 114DA] [e-Form] Annual Statement under section 285 of the Income-tax Act, 1961 Sl. No.     1. Financial year for which the Statement is being submitted   2. Details pertaining to non-resident person having liaison office in India ....

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.... Details of agents or representatives or distributors of the non-resident person in India. Sl.No. Name of agent or representative or distributor PAN Email Id Contact / mobile number Address   7. Details of Liaison Office of the non-resident person (data in Sl. No. 8 to Sl. No. 20. to be furnished Liaison Office wise, multiple sets can be filled based on the number of Liaison Office) 8. Liaison Office Registration No. granted by the Reserve Bank of India   9. Nature of activities undertaken by Liaison Office   10. Date of opening of Liaison Office in India   11. Date of the Reserve Bank of India approval for Liaison Office opening   12. Address of ....

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....           19. Details of employees working in the Liaison Office drawing salary of Rs. 50,000 or above per month Sl.No. Name of employee PAN (if allotted) Email Id Contact / mobile Number Designation Amount of salary or compensation (in Rs.) Address of sitting location                                   20. Details of the top five parties in India with whom the Liaison Office has been doing the liaisoning Sl.No. Name of the Party PAN of the party Email Id Contact / mobile number ....

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....No. Nature of Transaction Name of the Indian party with whom transaction is done PAN of the Indian party Email Id Contact/ mobile number Address of the Indian Party Amount of transaction (in Rs.)                                   23. Whether there is any group entity or entities (including Indian entity/entities of the group or permanent establishment of foreign entity or entities of the group in India) present in India as Branch Office or Companies or Limited Liability Partnerships etc.? Yes/No 24. If yes in Sl.No. 23, provide....