High Court Rules Late Filing of Form 15-I/J u/s 194C is a Technical Defect, No Impact on Tax Deduction Duty. https://www.taxtmi.com/highlights?id=23244 TDS u/s 194C - non-filing of Form No.15-I/J within the prescribed time - It is only a technical defect - once the Conditions of Section 194C(3) were satisfied, the liability of the payee to deduct tax at source would cease - HC en-us Sat, 06 Jun 2015 14:39:01 +0530 Sat, 06 Jun 2015 14:39:01 +0530 TaxTMI RSS Generator High Court Rules Late Filing of Form 15-I/J u/s 194C is a Technical Defect, No Impact on Tax Deduction Duty. https://www.taxtmi.com/highlights?id=23244 TDS u/s 194C - non-filing of Form No.15-I/J within the prescribed time - It is only a technical defect - once the Conditions of Section 194C(3) were satisfied, the liability of the payee to deduct tax at source would cease - HC Highlights Income Tax Sat, 06 Jun 2015 14:39:01 +0530 https://www.taxtmi.com/highlights?id=23244