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Rule 114DA: Furnishing of Annual Statement by a non-resident having Liaison Office in India

The Income-tax Rules, 1962Central Act · 1962

(1) The annual statement as provided under section 285 for every financial year, shall be furnished in [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.]

Where this provision sits

ActThe Income-tax Rules, 1962
Rule114DA
Marginal noteFurnishing of Annual Statement by a non-resident having Liaison Office in India
JurisdictionCentral
StatusIn force as published by the source

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. Substituted for "Form No. 49C" by the IT (Fourth Amdt.) Rules, 2025, w.e.f. 7-2-2025.

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