Rule 29D - Form of declaration under second proviso/third proviso to section 194C(3)(i) (Omitted) - Income-tax Rules, 1962

1 [ **** ] ************* NOTES:- 1. Omitted vide NOTIFICATION NO. 83/2021 dated 29-07-2021 (See Rule 130 ) before it was read as Form of declaration under second proviso/third proviso to section 194C(3)(i) 29D. (1) The declaration under the second proviso to clause (i) of sub-section (3) of section 194C by a sub-contractor shall be in Form No. 15-I and shall be verified in the manner indicated therein by such sub-contractor. (2) The declaration referred to in sub-rule (1) may be furnished to the contractor responsible for paying or crediting any sum to the account of the sub-contractor before the event of such sum being credited or paid to such sub-contractor. (3) The particulars under the third proviso to clause (i) of sub-section (3) of section 194C to be furnished by a contractor responsible for paying any sum to such sub-contractor shall be in Form No. 15J. (4) The particulars referred to in sub-rule (3) shall be furnished, (i) to the Commissioner of Income-tax, so designated by the Chief Commissioner of Income-tax, within whose area of jurisdiction, the office of the contractor referred to in sub-rule (3) is situated; (ii) on or before the 30th June following the financial year.