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<h1>Rule 29D Provisions for Subcontractor Declarations Removed, Effective July 2021, via Notification No. 83/2021</h1> The omitted provisions under Rule 29D of the Income-tax Rules, 1962, pertained to declarations related to tax deductions at source under section 194C(3)(i). Sub-contractors were required to submit declarations in Form No. 15-I, verified accordingly, to contractors before payments were credited or paid. Contractors, in turn, had to furnish particulars in Form No. 15J to the designated Commissioner of Income-tax by June 30 following the financial year. These provisions were removed by Notification No. 83/2021, effective from July 29, 2021.