Annual Statement by non-resident having Liaison Office in India - CBDT amends Rules and Notifies Form
CBDT has notified Form No. 49C, under which annual statement has to be furnished by a non-resident having Liaison Office in India. The annual statement referred 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. The annual statement shall be furnished in electronic form along with digital signature.
CBDT Notification No. 5/2012, Dated: February 06, 2012