{"id":1427,"date":"2015-12-03T00:00:00","date_gmt":"2015-12-02T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T15:40:30","modified_gmt":"2015-12-29T10:10:30","slug":"payer-should-quote-sequence-number-in-tds-statement-for-the-transactions-covered-under-15h-g-declaration","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/payer-should-quote-sequence-number-in-tds-statement-for-the-transactions-covered-under-15h-g-declaration\/","title":{"rendered":"Payer should quote sequence number in TDS statement for the transactions covered under 15H\/G declaration."},"content":{"rendered":"

F.No.: DGIT(S)\/CPC(TDS)\/DCIT\/15GH
\n\/2015-16\/14425-556<\/strong><\/p>\n

Government of India <\/strong><\/p>\n

Ministry of Finance <\/strong><\/p>\n

Central Board of
\nDirect Taxes <\/strong><\/p>\n

Directorate of
\nIncome-tax(Systems) <\/strong><\/p>\n

New Delhi. <\/strong><\/p>\n

 <\/p>\n

Notification No. 4 \/2015<\/strong> <\/p>\n

New Delhi, 1st of December 2015<\/span><\/p>\n

<\/p>\n

 Subject: <\/strong><\/p>\n

Simplification of procedure for Form No.15G & 15H \u2014 regarding<\/strong><\/h2>\n


<\/strong><\/p>\n

 <\/strong>Section 197A of the Income tax Act provides for no deduction
\nin certain case by submitting a declaration using Form 15G\/15H as laid down in
\nRule 29C of the Income tax Rules. The manner of filing such declaration and the
\nparticulars have been laid down in Rule 29C of the Income tax Rules. The person
\nresponsible for paying any income of the nature referred to in sub section (1)
\nor sub section (1A) or sub section (1C) of section 197A (hereinafter called
\n“payer”) shall enable the payee to furnish the declaration in
\nelectronic form after due verification through an electronic process. The
\ndeclarant shall mandatorily quote his\/her PAN in the declaration form 15G\/H in
\naccordance with the provisions of section 206AA(2).<\/p>\n

A unique identification number shall be allotted to
\ndeclaration (paper \/electronic). The payer shall digitize the paper declaration
\nand upload all declarations (including electronic declaration and digitized
\ndeclaration) received during a particular quarter at departmental site
\n(www.incometaxindiaefiling.gov.in<\/a>) on quarterly basis. Further, clause 5 of
\nrule 29C provides that the payer shall also furnish transactions covered under
\n15G\/15H declarations in quarterly TDS statement in accordance with the
\nprovisions of clause (vii) of sub rule (4) of rule 31A irrespective of the fact
\nthat no tax has been deducted in the said quarter. <\/p>\n

In exercise of the powers delegated by the Central Board of
\nDirect Taxes (Board) under sub para (7) of para 2 of Notification issued vide
\nS.O. No.2663(E) dated 29th September 2015, the Principal Director General of
\nIncome-tax(Systems) hereby specifies the procedure, formats and standards in
\nthis regard as under: <\/p>\n

1. Furnishing and
\nverification of the electronic declaration: <\/strong><\/h3>\n

 <\/strong>Rule 29C enables the payer to receive electronic declaration
\nafter due verification through an electronic process. The payer shall be
\nresponsible for proper verification of the declarant through an electronic
\nprocess and shall implement the verification process after due diligence to
\nensure non-repudiation of the declarant. The payer shall archive log of all
\nelectronic activities in the process of furnishing of electronic declaration
\nand the payer shall be responsible to establish the identity and credentials of
\nthe declarant in case of any dispute. The declarant shall mandatorily quote
\nhis\/her PAN in the declaration form 15G\/H in accordance with the provisions of
\nsection 206AA(2).<\/p>\n

 2. Allotment of UIN
\n(Unique Identification Number):<\/strong><\/h3>\n

  2.1 UIN<\/strong> shall consist of following three
\nfields (a), (b) & (c):<\/p>\n

 a) Sequence Number (10 alphanumeric for Form 15G\/15H) given
\nas follows;<\/p>\n

<\/p>\n\n\n\n\n
\n

15G <\/p>\n<\/td>\n

\n

15H<\/p>\n<\/td>\n<\/tr>\n

\n

10 alphanumeric characters starting with G followed by 9
\n digits(EgG000000001)<\/strong> <\/p>\n<\/td>\n

\n

10 alphanumeric characters starting with H followed by 09
\n digits(Eg. H0000000001)<\/strong> <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

b) Financial year for which declaration is being furnished<\/p>\n

c) TAN of the payer <\/p>\n

2.2 Paper declaration shall be digitized by the payer and
\nthe same shall bear sequence number out of the same “running sequence
\nnumber<\/strong>(Field ‘a’ of UIN) series”, as used for online submission. <\/p>\n

2.3 UIN running sequence number series shall be reset to 1
\nin case of each TAN of the payer at the start of each F.Y. <\/p>\n

 3. Furnishing or
\nmaking available the declaration to the income-tax authority:<\/strong><\/h3>\n

 3.1 The payer will upload, the 15G and 15H declarations
\n(digitized\/electronic) received during a quarter, on quarterly basis, in the
\ngiven file format on the e-filing site (www.incometaxindiaefiling.gov.in<\/a>).<\/p>\n

 3.2 In addition to the above, the payer shall quote
\n“sequence number” (Field ‘a’ of UIN) in quarterly TDS statement
\nagainst the transaction covered under 15G\/H declaration in accordance with the
\nprovisions of clause (vii) of sub rule (4) of rule 31A irrespective of the fact
\nthat no tax has been deducted in the said quarter.<\/p>\n

 4. Reconciliation
\nMechanism:<\/strong><\/h3>\n

 <\/strong>4.1 The payer will be responsible for reconciliation of the
\nallotted UINs vis-a vis reported UINs to the ITD through reporting in quarterly
\nTDS statement as well as through upload of declarations on quarterly basis.<\/p>\n

4.2 The payer shall file exceptional report for the
\nfollowing UINs: a) UINs not reported in TDS statements b) UINs not uploaded on
\nITD website. The format of the report will be made available at the
\ndepartmental website separately.<\/p>\n

<\/p>\n

Sd\/-<\/strong><\/p>\n

(Ps.Thuingaleng) <\/strong><\/p>\n

Dy. Commissioner of Income Tax (CPC-TDS) <\/strong><\/p>\n

O\/o The Pr. Director General of Income-tax (Systems) <\/strong><\/p>\n

 <\/strong><\/p>\n

Copy to:<\/strong><\/p>\n

 1. PPS to the
\nChairman and Members, CBDT, North Block New Delhi. <\/p>\n

2. All Chief Commissioners\/Director General of
\nIncome-tax\/Commissioners of Income-tax\/ Commissioners of Income-tax(TDS) \u2014 with
\na request to circulate amongst all officers in their regions\/charges. <\/p>\n

3. 1S(TPL)-1&11\/ Media coordinator and Oficial
\nspokesperson of CBDT. <\/p>\n

4. DIT(IT)\/DIT(Audit)\/ DIT (Vig.)\/ ADG (Systems) 1,2,3,4,5
\n\/ADG(TDS)\/CIT(CPC-ITR), Bangalore, CIT(CPC-TDS) Ghaziabad <\/p>\n

5. ADG (PR, PP &OL) with a request for advertisement
\ncampaign for the notification. <\/p>\n

6. TPL and ITA Divisions of CBDT <\/p>\n

7. The Institution of Charted Accountant of India, IP
\nEstate, New Delhi. <\/p>\n

8. The Web Manager, ‘incometaxindia.gov.in’ for hosting on
\nthe website. <\/p>\n

9. Database cell for uploading on www.irsofficersonline.gov.in<\/a>
\nand in DGIT(Systems) corner. <\/p>\n

10. ITBA publisher for uploading on ITBA Portal<\/p>\n

 <\/p>\n

Sd\/-<\/strong><\/p>\n

(Ps.Thuingaleng) <\/strong><\/p>\n

Dy. Commissioner of Income Tax (CPC-TDS) <\/strong><\/p>\n

O\/o The Pr. Director General of Income-tax (Systems) <\/strong><\/p>\n


<\/strong><\/p>\n

Download<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

F.No.: DGIT(S)\/CPC(TDS)\/DCIT\/15GH \/2015-16\/14425-556 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 for Form No.15G & 15H \u2014 regarding  Section 197A of the Income tax Act provides for no deduction in certain case … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[26],"yoast_head":"\nPayer should quote sequence number in TDS statement for the transactions covered under 15H\/G declaration. - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/income-tax\/payer-should-quote-sequence-number-in-tds-statement-for-the-transactions-covered-under-15h-g-declaration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payer should quote sequence number in TDS statement for the transactions covered under 15H\/G declaration. - All About Finance\" \/>\n<meta property=\"og:description\" content=\"F.No.: DGIT(S)\/CPC(TDS)\/DCIT\/15GH \/2015-16\/14425-556 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 for Form No.15G & 15H \u2014 regarding  Section 197A of the Income tax Act provides for no deduction in certain case ... 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