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Tax Deduction Waived u/s 194C: Forms 15J and 15-I Collection Sufficient, No Need for CIT Submission.
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....Once the specified forms 15J and 15-I have been collected under Rule 29D(4)(ii) by the assessee even if the same is not submitted to the CIT for one reason or another, the assessee is not required to deduct tax at source u/s 194C - AT....