Income-tax (Fourth Amendment) Rules, 2025. - Furnishing of Annual Statement by a non-resident having Liaison Office in India

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..... 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 (iii) Details of Principal Office in India Email Id .....

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..... 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. Liaisoning activity is done for products or services Description of products or services 15. Whether there are other group entity or entities operating from the same premises as the office of the Liaison Office? Yes/No 16. If yes in Sl. No. 15, provide the following details in respect of such entity or entities:- Sl.No. Name of the entity PAN of the enti .....

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..... non-resident person (not limited to transactions made by Liaison Office (s)) In respect of the Liaison Office(s): Sl.No. Nature of Transaction Name of the Indian party with whom transaction is done PAN of the Indian Party Email Id Contact / mobile number Address of the Indian Party Amount of transaction (in Rs.) In respect of the non-resident person, including of Liaison Office(s) mentioned above: Sl.No. Nature of Transaction Name of the Indian party with whom transaction is done PAN of the Indian party Email Id Contact/ mobile number Address of the Indian Party Amount of transaction (in Rs.) 23. Whether there is any group entity or entities (including Indian entity/entities of the group o .....

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..... ip;.…… and I am also competent to make this submission and verify it. Verified today the ………………………… day of ……………………….… Place Signature of Authorised Signatory Name …………………………..…". [F. No. 370142/2/2025-TPL] SOURABH JAIN, Under Secy. Note. - Principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification number G.S.R. 121(E), dated the 07th February, 2025.
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