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  • FAQ
  • Form 162 - Annual Statement under section 505 of the Act
  • Shweta Verma
  • img March 26, 2026

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.

https://www.incometaxindia.gov.in/documents/d/guest/form-162-faqs

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Shweta Verma

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