114DA. Furnishing of Annual Statement by a non-resident having Liaison Office in India.
(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.
