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.

Recommended Posts:-

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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6 Comments

  1. Ashwani Kanojia says:

    First of all thanking you for your all valuable articles, now i want to discuss the matter regarding filling of appeals before the CIT (A) as there are so many cases where the limitation for filling the first appeal is going to laps in the month of june 2021, but there is no E-Form No. 35 is available on the new portal of the ITD.

  2. 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.

  3. 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.

  4. 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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