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

Rule 114DA : Furnishing of Annual Statement by a non-resident having Liaison Office in India
(Part XV : Miscellaneous)

"(1) The annual statement as provided under section 285 for every financial year, shall be furnished in Form No. 49C.

(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."



Extra Notes for Readers:

- Rule 114DA was introduced by the Income Tax (2nd Amendment) Rules, 2012, w.e.f. 1st Apr. 2012


Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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