Rule 234 requires a non-resident with a liaison office in India to furnish the annual statement under section 505 in Form No. 162 within eight months from the end of the financial year, electronically under digital signature and verified by a Chartered Accountant or the authorised signatory.
234
Rules 2026 · Rule 234
Furnishing of annual statement by a non-resident having liaison office in India
Rules 201-260
The rule. The annual statement for every financial year is in Form No. 162, furnished within eight months from the end of the financial year (sub-rule 1), in electronic form with digital signature, duly verified by the Chartered Accountant or the person authorised by the non-resident, known as the authorised signatory (sub-rule 2).