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How to allot UIN for Form 15G/ 15H

There have been some changes in relation to Form 15G and Form 15H.

In accordance with these changes, the deductor will have to assign UIN (Unique Identification number) for every Form 15G / Form 15H that is being submitted.

The procedure to be followed for the allocation of UIN is:

The UIN will consist of 3 fields –

  1. A sequence number: This is a 10 digit alphanumeric sequence which starts with “G” if it is allotted for Form 15G or “H” if it is for Form 15H.
    • E.g.: The Sequence number for the 1st Form 15G will be – G000000001 and so on.
    • E.g.: The Sequence number for the 1st Form 15H will be – H000000001 and so on.
  2. The financial year for which the Form 15G/ 15H is being submitted.
    • E.g.: 201516
  1. The TAN of the payer/ deductor.
    • E.g.: AAAA00001A

Combining all these will provide the UIN for the 15G/ 15H declaration.

    • E.g.: If a UIN is allotted for the first Form 15G of the financial year 2015-16 then the UIN will be of the format “G000000001201516AAAA00001A”.
    • E.g.: If a UIN is allotted for the first Form 15H of the financial year 2015-16 then the UIN will be of the format “H000000001201516AAAA00001A”.

The UIN Sequence number running sequence will be reset to 1 at the start of each financial year for each TAN.

Points of importance:

    • The declaration to be given by the payee can be either in the paper format or electronic format. It is the responsibility of the payer/ deductor to digitize all the paper declaration.
    • The payer/ deductor shall upload all the declarations (Paper/ electronic) at the department website on a quarterly basis.
    • The payer will also need to furnish the 15G/ 15H declaration in the quarterly return statement, even if no tax has been deducted for the quarter.
    • The payer is also responsible for proper verification of the declarant through an electronic process. This electronic process should be archived so as to establish the credentials in case of any dispute.
    • The payee must mandatorily quote his/her PAN.
    • The payer will have to file an exceptional report in case if UIN is not reported in the TDS statement or If UIN is not uploaded on ITD website.
Income Tax TDS | Ankit Jain |

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