Income-tax (Fourteenth Amendment) Rules, 2005 - Insertion of rule 29D, in Part VI, Form No. 15-I and Form No. 15J in Appendix II to Income-tax Rules, 1962 - 163/2005 - Income Tax Act, 1961
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Non-deduction declaration lets qualifying truck-owner sub-contractors avoid tax deduction by following prescribed forms and filing. Rule 29D establishes a prescribed, verified declaration (Form No. 15-I) that a qualifying vehicle-owning sub-contractor must furnish to a contractor to claim non-deduction of tax at source; contractors must record such declarations in Form No. 15J and submit the particulars to the designated Commissioner of Income-tax annually by the statutory deadline, with verification and vehicle identification details required.
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.
Non-deduction declaration lets qualifying truck-owner sub-contractors avoid tax deduction by following prescribed forms and filing.
Rule 29D establishes a prescribed, verified declaration (Form No. 15-I) that a qualifying vehicle-owning sub-contractor must furnish to a contractor to claim non-deduction of tax at source; contractors must record such declarations in Form No. 15J and submit the particulars to the designated Commissioner of Income-tax annually by the statutory deadline, with verification and vehicle identification details required.
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