[Furnishing of Annual Statement by a non-resident having Liaison Office in India.

114DA. (1) The annual statement as provided under section 285 for every financial year, shall be furnished in ^1. [Form No. 49C within eight months from the end of such financial year]
(2) The annual statement referred to in sub-rule (1) shall be duly verified by the Chartered Accountant or the person authorised in this behalf by the non-resident person, who shall be known as the Authorised Signatory.

(3) The annual statement referred to in sub-rule (1) shall be furnished in electronic form along with digital signature.

(4) The Director General of Income-tax (Systems) shall specify the procedure for filing of annual statement referred to in sub-rule (1) and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to statements so furnished.]

Note:-

1. Substituted by the Income-tax (Fourth Amendment) Rules, 2025 dated 07.02.2025.

in sub-rule (1), for the words,

Form No. 49C

The following sub-rules shall be substituted, namely:-

Form No. 49C within eight months from the end of such financial year