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TMI BlogIncome-tax (Fourth Amendment) Rules, 2025. - Furnishing of Annual Statement by a non-resident having Liaison Office in IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... r publication in the Official Gazette. 2. In the Income-tax Rules, 1962,- (a) in rule 114DA, in sub-rule (1), for the words, figures and letter "Form No. 49C", the words, figures and letter "Form No. 49C within eight months from the end of such financial year" shall be substituted; (b) in Appendix-II, for Form No. 49C, the following shall be substituted, namely:- "FORM No. 49C [See rule 114DA] [e-Form] Annual Statement under section 285 of the Income-tax Act, 1961 Sl. No. 1. Financial year for which the Statement is being submitted 2. Details pertaining to non-resident person having liaison office in India (i) Name (ii) Details of head office Email Id Contact / mobile number Address &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person (data in Sl. No. 8 to Sl. No. 20. to be furnished Liaison Office wise, multiple sets can be filled based on the number of Liaison Office) 8. Liaison Office Registration No. granted by the Reserve Bank of India 9. Nature of activities undertaken by Liaison Office 10. Date of opening of Liaison Office in India 11. Date of the Reserve Bank of India approval for Liaison Office opening 12. Address of Liaison Office in India Email Id Contact / mobile number Address 13. Total number of employees working in the Liaison Office during the year 14. Details of products or services for which liaisoning activity is done by the Liaison Office Sl.No. Liaisoni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails of the top five parties in India with whom the Liaison Office has been doing the liaisoning Sl.No. Name of the Party PAN of the party Email Id Contact / mobile number Address of the party Other details 21. India specific financial details for the financial year i.e., receipts and expenses of the non-resident person from or in India (not only of the Liaison Office(s)) In respect of the Liaison Office(s): Sl.No. Liaison Office Registration No. Receipts Expenses In respect of the non-resident person, including of Liaison Office(s) mentioned above: Sl.No. Receipts Expenses at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Entity Email Id Contact / mobile number Address of the entity Nature of business activities 25. Whether there are other Liaison Offices of the group entities in India? Yes/No 26. If yes in Sl.No. 25, provide the following details:- Sl. No. Name of the entity having the Liaison Office(s) PAN of the Entity Email Id Contact / mobile Number Address of the entity Nature of activities undertaken by the Liaison Office(s) Verification I, ..................... [full name in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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