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Enabling of Filing of Form 15G/15H for commission payments specified under section 194D

Enabling of Filing of Form 15G/15H for commission payments specified under section 194D :

 

CLAUSE(S) OF
FINANCE BILL,
2017 
PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY
INSERTED
APPLICABLE
W.E.F. 
BRIEF OF AMENDMENT 
69 Enabling of Filing of Form 15G/15H for commission payments specified under section 194D section 197A(1)(1A) &197A(1)(1C) Amendment 1st June, 2017 Individuals and HUFs in respect of insurance
commission received/receivable u/s 194D can now file
self-declaration in Form.No.15G/15H for non deduction
of TDS if his total estimated income would be nil.

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