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Section 505: Submission of statement by a non-resident having liaison office

The Income-tax Act, 2025Central Act · Act 30 of 2025

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

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 (42 of 1999), shall, in respect of its activities in a tax year, prepare and deliver to the Assessing Officer having jurisdiction, a statement, in such form and containing such particulars within such period, as may be prescribed.

Where this provision sits

ActThe Income-tax Act, 2025
Section505
Marginal noteSubmission of statement by a non-resident having liaison office
JurisdictionCentral
StatusIn force as published by the source

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