{"id":6156,"date":"2018-03-29T14:38:25","date_gmt":"2018-03-29T09:08:25","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=6156"},"modified":"2018-08-09T16:22:07","modified_gmt":"2018-08-09T10:52:07","slug":"rule-114da-furnishing-annual-statement-non-resident-liaison-office-india","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-114da-furnishing-annual-statement-non-resident-liaison-office-india\/","title":{"rendered":"Rule &#8211; 114DA, Furnishing of Annual Statement by a non-resident having Liaison Office in India"},"content":{"rendered":"<p><strong>114DA.<\/strong> (1) The annual statement as provided under section 285 for every financial year, shall be furnished in Form No. 49C.<\/p>\n<p>(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.<\/p>\n<p>(3) The annual statement referred to in sub-rule (1) shall be furnished in electronic form along with digital signature.<\/p>\n<p>(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.<\/p>\n<p>Reference: www.incometaxindia.gov.in<\/p>\n","protected":false},"excerpt":{"rendered":"<p>114DA. (1) The annual statement as provided under section 285 for every financial year, shall<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[7268,7460,8939,5724,400,3796,1946,6895,7598,4967,5786,8269,6354,6488],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6156"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=6156"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6156\/revisions"}],"predecessor-version":[{"id":6869,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6156\/revisions\/6869"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=6156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=6156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=6156"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=6156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}