As per section 285 introduced by Finance Act w.e.f. 01-06-2011
Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction, within sixty days from the end of such financial year, a statement in such form and containing such particulars as may be prescribed
The form 49C has been provided vide notification dtd 6-2-2012 by inserting new rule 114DA which also required certification of F. 49C by chartered accountant or by person authorized by non resident
Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction, within sixty days from the end of such financial year, a statement in such form and containing such particulars as may be prescribed
The form 49C has been provided vide notification dtd 6-2-2012 by inserting new rule 114DA which also required certification of F. 49C by chartered accountant or by person authorized by non resident
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