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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>TDS declaration under section 194C: subcontractors file Form 15 I; contractors submit Form 15J to the tax office.</h1> 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.

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