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Simplification of procedure for Form No. 15G & 15H

Income Tax - 04/2015 - Dated:- 1-12-2015 - Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax(Systems) New Delhi Notification No. 4/2015 New Delhi, 1st of December 2015 Subject: Simplification of procedure .....

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on and the particulars have been laid down in Rule 29C of the Income tax Rules. The person responsible for paying any income of the nature referred to in sub section (1) or sub section (1A) or sub section (1C) of section 197A (hereinafter called &quo .....

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s of section 206AA(2). A unique identification number shall be allotted to declaration (paper /electronic). The payer shall digitize the paper declaration and upload all declarations (including electronic declaration and digitized declaration) receiv .....

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ment 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. In exercise of the powers delegated by the Central Board of Direct Taxes (Board) under sub .....

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ion of the electronic declaration: Rule 29C enables the payer to receive electronic declaration after due verification through an electronic process. The payer shall be responsible for proper verification of the declarant through an electronic proces .....

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nsible to establish the identity and credentials of the declarant in case of any dispute. The declarant shall mandatorily quote his/her PAN in the declaration form 15G/H in accordance with the provisions of section 206AA(2). 2. Allotment of UIN (Uniq .....

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0001) 10 alphanumeric characters starting with H followed by 09 digits(Eg. H0000000001) b) Financial year for which declaration is being furnished c) TAN of the payer 2.2 Paper declaration shall be digitized by the payer and the same shall bear seque .....

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urnishing or making available the declaration to the income-tax authority: 3.1 The payer will upload, the 15G and 15H declarations (digitized/electronic) received during a quarter, on quarterly basis, in the given file format on the e-filing site (ww .....

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