CBDT amends Annual Statement by Non-Resident having Liaison Office [Read Notification]:

CBDT amends Annual Statement by Non-Resident having Liaison Office [Read Notification] The Central Board of Direct Taxes (CBDT) has amended the annual statement by non-resident having liaison office via issuing a Notification. In exercise of the powers conferred by section 285 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962. These rules may be called the Income-tax (Fourth Amendment) Rules, 2025. They shall come into force on the date of their publication in the Official Gazette. 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 form shall be substituted. To Read More Download PDF Given Below: