Form No. 15-I for Declaration by Sub-Contractor for Non-Deduction of Tax. Form No. 15-I is relevant to a sub-contractor who is an Individual engaged in business of playing, hearing of goods carriage or the sub-contractor has not allowed more than two carriages at any time during the previous year.
(1) The declaration under the second proviso to clause (i) of sub-section (3) of section 194C by a sub-contractor shall be in Form No. 15-I and shall be verified in the manner indicated therein by such sub-contractor.
(2) The declaration referred to in sub-rule (1) may be furnished to the contractor responsible for paying or crediting any sum to the account of the sub-contractor before the event of such sum being credited or paid to such sub-contractor.
(3) The particulars under the third proviso to clause (i) of sub-section (3) of section 194C to be furnished by a contractor responsible for paying any sum to such sub-contractor shall be in Form No. 15J.
(4) The particulars referred to in sub-rule (3) shall be furnished,—
(i) to the Commissioner of Income-tax, so designated by the Chief Commissioner of Income-tax, within whose area of jurisdiction, the office of the contractor referred to in sub-rule (3) is situated;
(ii) on or before the 30th June following the financial year.]
FORM NO. 15-I
[See sub-rule (1) of rule 29D]
Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub- section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year
Name of the individual (truck owner)
Name of the father
Permanent Account Number (PAN)
(wherever the truck owner has PAN)
If assessed to tax, Assessment Jurisdiction (Circle/Ward)
Particulars of the heavy goods carriages/trucks owned during the Financial Year are as under :
Heavy goods carriage/truck Registration Number
Date of Registration
I, ____________son/daughter of Shri __________solemnly declare that to the best of my knowledge and belief, the information given in this declaration is correct and complete and particulars shown therein are true.