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Section 285: Submission of statement by a non-resident having liaison office

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Submission of statement by a non-resident having liaison office.

Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction, within [such period, a statement] in such form and containing such particulars as may be prescribed.

Where this provision sits

ActThe Income-tax Act, 1961
Section285
Marginal noteSubmission of statement by a non-resident having liaison office
JurisdictionCentral
StatusRepealed

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act No. 15 of 2024. Sub. for "sixty days from the end of such financial year, a statement" by Act No. 15 of 2024, w.e.f. 1-4-2025.

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