Submission of statement by a non-resident having liaison office
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Every person, being a non-resident, having a liaison office in India set up as per the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999, shall, in respect of its activities in a tax year, prepare and deliver to the Assessing Officer having jurisdiction, within sixty days from the end of such tax year, a statement, in such form and containing such particulars, as prescribed.
