Income-tax Act, 1961
Section - 285 - Submission of statement by a non-resident having liaison office
Submission of statement by a non-resident having liaison office.285. Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction, within 38[such period, a statement] in such form and containing such particulars as may be prescribed.]
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