RULE 234 INCOME-TAX RULES 2026
Furnishing of annual statement by a non-resident having liaison office in India.
234. (1) The annual statement as provided under section 505 for every financial year, shall be furnished in Form No. 162 within eight months from the end of such financial year.
(2) The annual statement referred to in sub-rule (1) shall be furnished in electronic form along with digital signature, 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.
**********************************
Your Queries Solved
rule 234 of income tax rules 2026,
Read more
for more refer income tax website click here
for more refer YouTube Subscribe website click here