Non-deduction declaration for subcontractors enables claim of TDS exemption when furnished with vehicle ownership and verification details. Form prescribes a declaration for non-deduction of tax at source to be furnished by a subcontractor claiming non-deduction where the subcontractor does not own more than two heavy goods carriages in the financial year, requiring the truck owner's name, parentage, PAN if available, address, assessment jurisdiction if assessed, particulars of vehicles (registration numbers and registration dates), and a signed verification attesting to the correctness and completeness of the information.