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Liaison Office - Income Tax Perspective

March 13, 2019[2019] 103 taxmann.com 131 (Article)
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A foreign entity who wishes to set-up its business operations in India has two options, they are, either as an incorporated entity under the Companies Act, 2013 or as an unincorporated entity such as a Liaison Office (LO) or Branch Office (BO) or Project Office (PO).
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