Income-tax (Second Amendment) Rules, 2012 - Insertion of rule 114DA and Form No.49C.

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..... wing rules further to amend the Income-tax Rules, 1962, namely:- 1. (1). These rules may be called the Income-tax (2nd Amendment) Rules, 2012. (2). They shall come into force on the 1st day of April, 2012. 2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), - (a) after rule 114D, the following rule shall be inserted, namely.- "114DA. Furnishing of Annual Statement .....

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..... hed. "; (b) in Appendix-II, after the Form No. 49B, the following Form shall be inserted, namely: -. "FORM No. 49C [See rule 114DA] Annual Statement under section 285 of the Income-tax Act, 1961 Sl No. 1 Financial Year for which the Statement is being submitted 2 Name and Principal Address of the non- resident person in India 3 Head Office Address of the non-resident person 4 Permanen .....

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..... ng the year by the non-resident person (not limited to transactions made by (L.O.) 15 Name & Designation of Officer In charge for each Office of the non-resident person in India 16 Details of any salary or compensation of any sort payable outside India to any employee working in India or for services rendered in India 17 Total Number of employees working in the LO/L.O.s during the year. Part .....

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..... n India 24 Other Group entities operating from the same premises as the office of the L.O. VERIFICATION I, ……… [full name in block letters] …………………. son/daughter of ………………………………….. holding Permanent Account Number……&helli .....

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