DGIT(S)/CPC(TDS)/DCIT/15GH/2016-174539
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income-tax (Systems)
New Delhi.
Notification No 1/2016 Dated: 09th June, 2016
Subject: Simplification of procedure for Form No. 15G &
15H –Clarifications -rag
The existing provisions of section 197A of the Income-tar
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 to the payer a self declaration in Form No. 15G/15H in
accordance with provision of the said Section. The manner at filing such
declarations and the particulars have been laid down in Rule 29C of the
Income-tax Rules, 1962 (The Rules) w.e.f. 01.10.2015 vide Notification No. 76/2015 dated 29.09.2015.
2. As per sub-rule (2) 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 declaration and
allotment of Unique Identification Number in pursuance of the same. Principal
Director General of Income tax (Systems) has issued Notification No. 04/2015 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 01.10.2015 to 31.03.2016.
4. In this regard, it is hereby specified that:
(a) The due date for quarterly furnishing 15G/15H
declarations received by payer from 01.04.2016 onwards shall be as given below:
Sl. No.
|
Date of ending of the quarter of the financial year
|
Due Date
|
(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 01.10.2015 to
31.03.2016 on e-filing portal (http://incometaxindiaefiling.gov.in) in the
given format on or before 30th June, 2016.
(PS.Thuingaleng)
Dy.Commissioner of Income-tax (CPC-TDS)
O/o The Pr. Director General of Income Tax (Systems)
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Dy.Commissioner of Income-tax (CPC-TDS)
O/o The Pr. Director General of Income Tax (Systems)
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ek namoonaa zaldwajii ka !!
ReplyDeleteAreyee jab quaterly tds retrun ki dates 15-15 din aggye ho gai hai ...to kam se kam 15G/15H ki submission dates bhi usii ke anusar kar dete.. bhai !!
hadd haii asye notification bananyewalon se ???