The requirement of submitting physical copy of Form 15G and 15H by the deductor has been dispensed with from 1st October 2015

Government of India

 Ministry of Finance

Department of Revenue

Central Board of Direct Taxes



New Delhi, 30th September, 2015


Subject:        Simplification of procedure for Form No.15G
& 15H – regarding


Tax payers seeking non deduction of tax from certain
incomes are required to file a self declaration in Form No. 15G or Form No.15H
as per the provisions of Section 197A of the Income-tax Act, 1961 (‘the Act’).
In order to reduce the cost of compliance and ease the compliance burden for both,
the tax payer and the tax deductor, the Central Board of Direct taxes has
simplified the format and procedure for self declaration of Form No.15G or 15H.
The procedure for submission of the Forms by the deductor has also been

Under the simplified procedure, a payee can submit the
self-declaration either in paper form or electronically. The deductor will not
deduct tax and will allot a Unique Identification Number (UIN) to all
self-declarations in accordance with a well laid down procedure to be specified
separately. The particulars of self-declarations will have to be furnished by
the deductor along with UIN in the quarterly TDS statements. The requirement of
submitting physical copy of Form 15G and 15H by the deductor to the income-tax
authorities has been dispensed with. The deductor will, however be required to
retain Form No.15G and 15H for seven years.

 The revised procedure shall be
effective from the 1st day of October,

Notification issued vide S.O. No.2663(E) dated 29th September 2015 is available
on the website of the Department at


 (Shefali Shah)

 Pr. Commissioner of Income Tax (OSD)

 Official Spokesperson, CBDT


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