TMI BlogSimplification of procedure for Form No. 15G & 15HX X X X Extracts X X X X X X X X Extracts X X X X ..... 15G 15H - regarding. Section 197A of the Income tax Act provides for no deduction in certain case by submitting a declaration using Form 15G / 15H as laid down in Rule 29C of the Income tax Rules . The manner of filing such declaration 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed under 15G / 15H declarations in quarterly TDS statement 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 para (7) of para 2 of Notification issued vide S.O. No.2663(E) dated 29th September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y quote his/her PAN in the declaration form 15G / H in accordance with the provisions of section 206AA(2) . 2. Allotment of UIN (Unique Identification Number): 2.1 UIN shall consist of following three fields (a), (b) (c): a) Sequence Number (10 alphanumeric for Form 15G / 15H ) given as follows; 15G 15H 10 alphanumer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on quarterly basis, in the given file format on the e-filing site (www.incometaxindiaefiling.gov.in ). 3.2 In addition to the above, the payer shall quote sequence number (Field 'a' of UIN) in quarterly TDS statement against the transaction covered under 15G / H declaration in accordance with the provisions of clause (vii) of sub rule (4) of rule 31A irres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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