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 sixty days from the end of such financial
year, a statement in such form and containing such particulars as may be
prescribed.