April 20, 2026
Submitted By: Shweta Verma
Form 162 - Annual Statement under section 505 of the Act
Form 162 serves as an annual statement mandated under Section 505 of the Income Tax Act, 2025, for non-resident entities maintaining a liaison office in India. It is to be filed under Rule 234. The form provides detailed information about the activities and operations of the liaison office during a specific financial year.
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