Format pack, 3 formats · FV08-H5

Tax on a Foreign Company's Indian Presence, PE, Form 162, Branch Profits and Withholding

How the Income-tax Act 2025 treats a liaison, branch or project office: when there is a taxable presence, the rate, how branch profits and head-office charges are computed, the annual LO statement in Form 162, withholding on money flowing in and out, transfer pricing, and the GST cross-charge.

Length
5 pages
Blanks to fill
85
Files
Word and PDF
Law stated to
16 September 2026

The 3 formats inside

  1. 1Data request for Form 162 (liaison office annual statement)ITA 2025 s.505 · old s.285 / Form 49C27 blanksOn its own₹149
  2. 2PE risk assessment note, liaison officeITA 2025 s.9, s.159 · treaty Article 5 · FEMA 22(R)44 blanksOn its own₹149
  3. 3Letter from a branch office to Indian customers on withholding and the lower deduction certificateITA 2025 s.393(2), s.395(1)20 blanksOn its own₹149

Read the opening

The first part of “Data request for Form 162 (liaison office annual statement)”, as it downloads. Blanks are highlighted.

From [Name of the firm] to the Head of the Liaison Office, copy to the head office finance team

Date: [Date of the letter]

Subject: Information required for the annual statement of the Liaison Office for the year ended [31.03.YYYY] — due [30.11.YYYY]

5 more paragraphs and tables follow in the full format.

More in RBI, FEMA & Cross-border