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
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.
1) Download FORM 15G/15H utility from Downloads page→ Forms (Other than ITR)→FORM 15G/FORM 15H (Consolidated) and prepare the xml zip file.
2) DSC is Mandatory to file FORM 15G/15H.
3) Generate signature for the zip file using DSC Management Utility (available under Downloads)
4) Login through TAN, Go to e-File -> Upload Form 15G/15H.
5) Upload the “Zip” file along with the signature file.
To view the status of uploaded file, Go to My account → View Form 15G/15H.
Once uploaded the status of the statement shall be “Uploaded”. The uploaded file shall be processed and validated. Upon validation the status shall be either “Accepted” or “Rejected” which will reflect within 24 hours from the time of upload.
Accepted statements shall be sent to CPC-TDS for further processing. In case if “Rejected”, the rejection reason shall be available and the corrected statement can be uploaded.
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.