CBDT has prescribed form No. 15G & 15H for Declaration under section 197A (1)(1A) of the Income-tax Act, 1961, for an individual or a person (not being a company or a firm) claiming certain receipts without deduction of TDS. Further CBDT has mandated filing of Form No. 15G and 15H with Income Tax Department by deductor vide Notification No. Notification No. 4/2015 – Income Tax (01/12/2015) and Notification No. 76/2015 – Income Tax (29/09/2015) while deductor can submit the self-declaration either in paper form or electronically .

Given Below is the Procedure to e-File Statement of Form No. 15G/15H with Income Tax Department by Deductor

Registration process

To file the “Statement of Form 15G/15H”, user should hold valid TAN and should be registered as “Tax Deductor & Collector” on Income Tax e-filing website . If not already registered, he should Go to Register yourself- >Tax Deductor & Collector and complete the registration process.

Filing process

Perform the following steps to download the form 15G and 15H, further how to upload the form:

Steps

Description

Step 1 Visit the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2 Go to the ‘Downloads’ located below the login button ⇒ Click ‘Offline Utilities’ ⇒ Click ‘Other Forms Preparation Utilities’
Step 3 Click ‘Download’ link available under ‘Utility’ column ⇒ Extract the download ZIP file
Step 4 Update all the mandatory fields ⇒Click ‘Generate XML’ located at upper-middle side of the utility ⇒ Save the XML at your desktop
Step 5 After saving the generated XML, Upload the XML file at e-Filing Website
Step 6 Go to the ‘e-File’ menu located at upper-left side of the page ⇒ Click ‘Submit form 15G and 15H (consolidated)’
Step 7 Select ‘Financial year’, ‘Form Name’, ‘Quarter’ and ‘Filing Type’ from the dropdown list ⇒ click Validate
Step 8 Attach the XML and DSC at the option ‘Attach the XML file*’, ‘Attach the Signature file*’ ⇒ Click ‘Submit’

Note: You must have registered Digital Signature Certificate (DSC) to generate and attach a signature file. If you have not registered DSC

How to view uploaded Forms?

Steps

Description

Step 1 Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2 Go to ‘My Account’ menu located at upper-left side of the page ⇒ Click ‘View form 15G/form 15H(Consolidated)’
Step 3 Select ‘Financial Year’, ‘Form Name’ and ‘Quarter’ to view details.

List of validations

Below are the list of validations carried out on the uploaded statements.

  • Schema validations – uploaded xml should comply with the published schema
  • Other Business Validations
    • Only one original will be accepted for combination of TAN, Financial Year, Form and quarter.
    • TAN, Filing Type, Quarter and Financial Year entered in XML should match with the TAN, Quarter, Financial Year and Filing Type in upload screen.
    • UIN should be unique for the TAN and financial year
    • Financial year and TAN in the UIN should match with the TAN and Financial Year for which the statement is being uploaded.

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Enabling of Filing of Form 15G/15H for rental payments

Changes in Form No.15G and 15H & related procedures wef 01.10.2015

Republished with Amendments

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4 Comments

  1. shital pahade says:

    Is there any procedure to fill correction statement for forms which are escapred from reporting & come to notice after upload of return.

  2. Krishan Singla says:

    With due respect I will differ regarding filing procedure by the deductor. The deductor has no option except to submit the declarations electronically. Sub rules 1 and 2 of new Rule 29C is in respect of the deductee and not the deductor. A clarification was also sought from CPC TDS telephonically who confirmed my view point.

  3. poonam lohiya says:

    please tell me what will be the due date to file 15G and 15H?
    can I file it in paper form as before ya online madatory he
    and is it necessary to register as tax deductor or collector with dsc

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