SECTION 197A OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE -
NON-DEDUCTION IN CERTAIN CASES - CLARIFICATIONS ON SIMPLIFICATION OF
PROCEDURE FOR FORM NO.15G & 15H
NOTIFICATION NO.9/2016 [[Link]:DGIT(S)/CPC(TDS)/DCIT/15GH/2016-17/4539, DATED 9-6-
2016
The existing provisions of section 197A of the Income-tax Act, 1961 ('the Act') inter alia provide
that tax shall not be deducted, if the recipient of certain payment on which tax is deductible
furnishes the payer a self-declaration 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') w.e.f. 1-10-2015 vide Notification No. 76/2015,
dated 29-9-2015.
2. As per sub-rules (7) and (8) of rule 29C of the Rules notified vide aforesaid notification, the
Principal Director General of Income-tax (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 pursance of the same, Principal Director General of Income-tax
(Systems) has issued Notification No. 4/2015, dated 1st December, 2015 to notify the procedure,
formats and standards.
3. Representations have been received for clarification on the following issues.
(a) Due date for quarterly
uploading of 15G/H
declarations by payers on e-
filing portal.
(b) The manner for dealing with
Form 15G/15H received by
payer during the period from 1-
10-2015 to 31-3-2016.
4. In this regard, it is hereby specified that:
(a) The due date for quarterly
furnishing of 15G/15H
declarations received by the
payer from 1-4-2015 onwards
shall be as given below:
[Link]. Date of ending of the Due Date
quarter of the financial
year
(1) (2) (3)
1 30th June 15th July of the
financial year
2 30th September 15th October of the
financial year
3 31st December 15th January of the
financial year
4 31st March 30th April of the
financial year
immediately following
the financial year in
which declaration is
made.
(b) The payer shall furnish
15G/15H declarations received
during the period from 1-10-
2015 to 31-3-2016 on e-filing
p o r t a l
([Link]
.in) in the given format on or
before 30th June, 2016.