Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
PRESS RELEASE
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 simplified.
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 selfdeclarations
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 1
st day of October, 2015.
The Notification issued vide S.O. No.2663(E) dated 29th September 2015 is
available on the website of the Department at www.incometaxindia.gov.in
(Shefali Shah)
Pr. Commissioner of Income Tax (OSD)
Official Spokesperson, CBDT
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