CBDT vide notification No. 76/2015 dated 29/09/2015 provided for the electronic filing of form 15G and form 15H declarations by person claiming receipt of certain incomes without deduction of tax wef 01/10/2015.
Later Directorate of lncome-tax (Systems) vide Notification No. 04/2015 dated 01/12/2015 further specified the procedure , formats and standards facilitating electronic filing of the Form 15G and 15H.
Electronic formats have since been finalised and have been made live. Income Tax Department has also specified Instructions to e-File “Statement of Form 15G/15H which are reproduced here under together with added visuals to help users.
(A) Registration Process:
To electronically file the “Statement of Form 15G/15H”, the user should hold a valid Tax Deduction Account Number (TAN) and should be registered at incometax e-filing website in the category as “Tax Deductor & Collector”.
For Registration, go to registration page at https://incometaxindiaefiling.gov.in/e-Filing/Registration/RegistrationHome.html , select “Tax Deductor & Collector” and complete the registration process.
(B) Filing Process:
(1) Download FORM 15G/15H utility from Downloads page -> Forms (Other than ITR) -> FORM 15G/FORM 15H (Consolidated) in zip format
(2) Extract/un-zip the files into a folder and click on the “.bat” file to activate Form 15G/15H as the case may be
(3) Please note that the Form 15G and 15H utilities require the following pre-requisite platforms to run:
(i) Operating systems – Windows 7 or above, latest Linux or Mac OS 10.10(OS X Yosemite)
(ii) Java Runtime Environment Version 7 update 6 or above
(4) Filling the form:
Steps involved:
Step-1: Form 15G/H(Consolidated) -> Fill TAN and select the applicable quarter and financial year for which the declaration is to be given.
Step-2: Basic Details -> Fill 10 alphanumeric Unique Identification No. starting with G (for Form 15G) and starting with H (for Form 15H) followed by 9 digits followed by financial year and TAN, then fill details of the assessee (PAN/name, address etc.). Date on which declaration was received. Number of declarations received. Date when income was paid/credited.
Step-3: Income details ->Fill details of income paid or credited, identification number/account, section under which tax is deductible etc.
(5) File validation and generating XML
After filling the form click on “validate” button on the top menu bar. All validation errors shall be displayed at the right hand side blue box. correct the errors and after validation test is passed, click on “Generate XML” and save the file.
(6) DSC is Mandatory to file FORM 15G/15H. Generate signature for the zip file using DSC Management Utility which is available under Downloads tab at income tax efiling website
(7) Login at incometax efiling website through TAN registered, Go to e-File -> Upload Form 15G/15H
(8) Upload the “Zip” file along with the signature file.
(C) Filing Status:
To view the status of the uploaded form 15G/15H files, Go to My account -> View Form 15G/15H.
Once uploaded the status of the statement shall normally be “Uploaded”. The uploaded file shall be processed and validated. Upon validation the status shall be either “Accepted” or “Rejected” which will reflect within 24 hours from the time of upload.
Accepted statements shall be sent to CPC-TDS for further processing. In case if “Rejected”, the rejection reason shall be available and the corrected statement can be uploaded.
(D) List of validations:
List of various validations carried out on the uploaded statements before they are accepted or rejected are as under:
- Schema validations – uploaded xml should comply with the published schema
- Other Business Validations –
- Only one original will be accepted for combination of TAN, Financial Year, Form and quarter.
- TAN, Filing Type, Quarter and Financial Year entered in XML should match with the TAN, Quarter, Financial Year and Filing Type in upload screen.
- UIN should be unique for the TAN and financial year
- Financial year and TAN in the UIN should match with the TAN and Financial Year for which the statement is being uploaded.
Particulars of self-declarations in form 15G or 15H are to be furnished by the deductor along with UIN in the Quarterly TDS statements. Therefore, though the new rule 29c seems silent on the aspect except that it is a quarterly requirement, forms must be filed before filing return of tds for the concerned quarter.
How to Fill Form 15G/15H -click for steps