TDS declaration under section 194C: subcontractors file Form 15 I; contractors submit Form 15J to the tax office. Rule 29D required a sub-contractor to furnish a verified declaration in Form No. 15-I (under the second proviso) which could be given to the contractor before payment, and required the contractor to furnish particulars in Form No. 15J to the designated Commissioner of Income-tax, to be filed on or before the 30th June following the financial year.