Rule – 29C, Declaration by person claiming receipt of certain incomes without deduction of tax
March 20, 2018
Rule – 30, Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
March 21, 2018

Rule – 29D, Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C

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.

Reference: www.incometaxindia.gov.in

Leave a Reply

Your email address will not be published. Required fields are marked *

77 + = 79

Stay Connected

Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.

Subscribe to our newsletter.

Connect with us on WhatsAapp.






Want to know more about HostBooks?

We'll help you out!






97 − 91 =
Please contact me by: