Rule 114DA - Furnishing of Annual Statement by a non-resident having Liaison Office in India - Income-tax Rules, 1962

1 [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 2 [ 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. ] ***************** NOTES:- 1 . Inserted vide Notification No. 05, Dated 6-2-2012 w.e.f. 01-04-2012 2 . Substituted vide Notification No. 14/2025 dated 07-02-2025 before it was read as, Form No. 49C