Liaison Office (LO) Branch Office (BO) in India by Foreign Entities – Reporting to Income Tax Authorities

Liaison Offices (LOs)/Branch Offices (BOs) are required to furnish copy of the Annual Activity Certificate (AAC) to Director General of Income Tax
(International Taxation), Drum Shaped Building, I.P. Estate, New Delhi 110002.  It is clarified that copies of the AACs submitted to the DGIT (International Taxation) should be accompanied by audited financial statements including receipt and payment account.

To view the full text of the circular, please follow the link

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