{"id":3179,"date":"2016-06-17T14:38:21","date_gmt":"2016-06-17T09:08:21","guid":{"rendered":"https:\/\/taxclick.org\/?p=3179"},"modified":"2016-06-17T14:42:07","modified_gmt":"2016-06-17T09:12:07","slug":"clarification-regarding-simplification-procedure-form-no-15g-15h","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/clarification-regarding-simplification-procedure-form-no-15g-15h\/","title":{"rendered":"Clarification regarding the simplification of procedure for FORM No. 15G and 15H"},"content":{"rendered":"

F.No. DGIT(S)\/CPC(TDS)\/DCIT\/15GH \/2016-17\/4539 <\/strong><\/p>\n

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

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

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

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

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

 <\/p>\n

Notification No. 9\/2016<\/p>\n

New Delhi, 9th<\/sup> June, 2016<\/p>\n

Subject: Simplification of procedure for Form No.15G & 15H \u2014 Clarifications -reg <\/strong><\/p>\n

The existing provisions of section 197A of the Income-tax Act, 1961(‘the Act’) inter alia provide that tax shall not be deducted, if the recipient of certain payment on which tax is deductible furnishes to the payer a self-declaration in Form No.15G\/15H in accordance with provisions of the said section. The manner of filing such declarations and the particulars have been laid down in Rule 29C of the Income-tax Rules, 1962 (`the Rules’) w.e.f 1.10.2015 vide Notification No.76\/2015 dated 29.09.2015.<\/p>\n

2. As per sub-rule (7) and (8) of rule 29C of the Rules notified vide aforesaid notification, the Principal Director General of Income-taK (Systems) is required to specify the procedures, formats and standards for the purposes of furnishing and verification of the declaration and allotment of unique identification number. In pursuance of the same, Principal Director General of Income-tax (Systems) has issued Notification No. 4\/2015 dated 1st December, 2015 to notify the procedure, formats and standards.<\/p>\n

3. Representations have been received for clarification on the following issues:<\/p>\n

(a) Due date for quarterly uploading of 15G\/H declarations by payers on e-filing portal,<\/p>\n

(b) The manner for dealing with Form 15G\/15H received by payer during the period from 1.10.2015 to 31.3.2016.<\/p>\n

4. In this regard, it is hereby specified that:<\/p>\n

5. a) The due date for quarterly furnishing of 15G\/15H declarations received by the payer from 1.4.2016 onwards shall be as given below:<\/p>\n\n\n\n\n\n\n\n\n
SI. No<\/td>\nDate of ending of the quarter of the financial year<\/td>\nDue Date<\/td>\n<\/tr>\n
(1)<\/td>\n(2)<\/td>\n(3)<\/td>\n<\/tr>\n
1.<\/td>\n30th June<\/td>\n15th<\/sup> July of the financial year<\/td>\n<\/tr>\n
2.<\/td>\n30th September<\/td>\n\n

15th October of the financial year<\/p>\n

 <\/td>\n<\/tr>\n

3.<\/td>\n31st December<\/td>\n15th January of the financial year<\/td>\n<\/tr>\n
4.<\/td>\n31st<\/sup> March<\/td>\n30th April of the financial year immediately following the financial year in which declaration is made.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(b) The payer shall furnish 15G\/15H declarations received during the period from 1.10.2015 to 31.3.2016 on e-filing portal (http:\/\/incometaxindiaefiling.gov.in) in the given format on or before 30th June, 2016.<\/p>\n

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

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

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

0\/0 The Pr. Director General of Income-tax (Systems) <\/strong><\/p>\n

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

    \n
  1. PPS to the Chairman and Members, CBDT, North Block New Delhi.<\/li>\n
  2. All Chief Commissioners\/Director General of Income-tax\/Commissioners of Income-tax\/ Commissioners of Income-tax(TDS) \u2014 with a request to circulate amongst all officers in their regions\/charges.<\/li>\n
  3. JS(TPL)-1&Il \/ Media coordinator and Oficial spokesperson of CBDT.<\/li>\n
  4. DIT(IT)\/DIT(Audit)\/ DIT (Vig.)\/ ADG (Systems) 1,2,3,4,5 \/ADG(TDS)\/CIT(CPC-ITR), Bangalore, CIT(CPC-TDS) Ghaziabad<\/li>\n
  5. ADG (PR, PP &OL) with a request for advertisement campaign for the notification.<\/li>\n
  6. TPL and ITA Divisions of CBDT<\/li>\n
  7. The Institution of Charted Accouhtant of India, IP Estate, New Delhi.<\/li>\n
  8. The Web Manager, ‘incometaxindia.gov.in’ for hosting on the website.<\/li>\n
  9. Database cell for uploading on www.irsofficersonline.gov.in and in DGIT(Systems) corner.<\/li>\n
  10. ITBA publisher for uploading on ITBA Portal<\/li>\n<\/ol>\n

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

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

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

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

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

    F.No. DGIT(S)\/CPC(TDS)\/DCIT\/15GH \/2016-17\/4539 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax(Systems) New Delhi.   Notification No. 9\/2016 New Delhi, 9th June, 2016 Subject: Simplification of procedure for Form No.15G & 15H \u2014 Clarifications -reg The existing provisions of section 197A of the Income-tax Act, 1961(‘the Act’) inter alia provide … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","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":[],"yoast_head":"\nClarification regarding the simplification of procedure for FORM No. 15G and 15H - 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\/clarification-regarding-simplification-procedure-form-no-15g-15h\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Clarification regarding the simplification of procedure for FORM No. 15G and 15H - All About Finance\" \/>\n<meta property=\"og:description\" content=\"F.No. DGIT(S)\/CPC(TDS)\/DCIT\/15GH \/2016-17\/4539 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax(Systems) New Delhi.   Notification No. 9\/2016 New Delhi, 9th June, 2016 Subject: Simplification of procedure for Form No.15G & 15H \u2014 Clarifications -reg The existing provisions of section 197A of the Income-tax Act, 1961(‘the Act’) inter alia provide ... 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