F.No 142/32/2015-TPL
Government of India
Ministry of Finance
Department  of Revenue
Central Board of Direct Taxes
(TPL Division)

Circular No 18/2016Dated 23rd, May 2016

Sub: Relaxation for Furnishing of UID in case of Form 15 G/15H for certain quarters -reg

The existing provisions of section 197A of the Income-tax Act, 1961 (‘the Act1 inter alia provide that tax shall not be deducted, if the recipient of certain payment on which tax is deductible furnishes to the payer a self-declaration in Form No. 15G / 15H in accordance with provisions of the said section. The manner of filing such declarations and the particulars have been  laid down in Rule 29C of the Income-tax Rules,  1962 (‘the Rules’).

The amended Rule 29C which comes into effect from 1st October,2015 in addition to paper filing, also provides for online filing of self- declaration for non-deduction of tax under section 197A of the Act. In this regard, Notification No. 76/2015 dated 29.09.2015 has been issued for E­-enablement & simplification of procedure for filing self-declaration (Form No. 15G/15H) and furnishing of such declaration to the Income-tax Department. Further, as per sub-rule (7) and (8) of rule 29C of the Rules notified vide aforesaid notification, the Pr. DGIT (Systems) is required to specify the procedures, formats and standards for the purposes  of furnishing and verification of the declaration and allotment of unique identification number. In pursuance of the same, Pr. DGIT (Systems) has issued Notification No. 4/2015 dated 1st December, 2015 to notify the procedure, formats and standards.

Sub-rule (3) of Rule 29C provides for allotment of Unique identification number to each declaration received in Form 15G/15G by the deductor. Further, sub-rule (5) of Rule 29C provides that the payer shall also furnish unique identification number along with the  details of the  transactions covered under Form 15G/15H in quarterly TDS statements  in  accordance with the provisions of clause (vii) of sub-rule (4) of Rule 31A irrespective of the fact that no tax has been deducted in the said quarter.

Representations have been received that due to operational constraints, the Form  15G /15H  and  the details  thereof  could  not  be  included  in  the quarterly statement for the quarter ending 31.12.2015 and 31.3.2016 respectively.

Taking into account the concerns of the stakeholders, the Central Board of Direct  Taxes, hereby relaxes the condition of furnishing of Unique identification number allotted by the deductor for the quarter ending 31.12.2015 and 31.3.2016  in the quarterly statement of deduction of tax in accordance with sub-rule (5) of Rule 29C.

Lakshmi Narayanan
Under Secretary TPL-III

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  1. Ramachandrula Rambabu says:

    It should scrap this system. IT should ask the Assessee to apply online for exemption giving all the details an assessee gives to bank. On providing the details it should automatically generate 15G/H in favour of the bank/branch and that generated will be submitted to the bank.
    ? it asks the banks to go through all the details…………..!!!!!!!!!!

  2. Hitesh Chandarana says:

    UID for 15G/H is nothing but serial No. it ought to be 1,2,3… But CBDT made simple serial no. the most complicated 26 alpha numeric no. In the very beginning we write the type of form we are filing, asst yr, ,whether original/revised etc. then what is the need of such a big uid? This indicates how CBDT has complicated simple serial number. The CBDT has ability to complicate the simple serial number to this extent, one can imagine the DNA of CBDT in complicating the other areas of taxation in the name of simplicity!!! Good step in doing business with ease !!!

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