Form No. 15G/15H
These forms are self –declaration
form. TDS will not be deducted if the recipient of certain payment furnished a
declaration in Form 15G/15H to the payer.
After 1 October 2015, the
payer/person responsible to deduct TDS should have to upload the declaration
received in form No. 15G/15H on e-filing portal.
Declaration received in
form No. 15G/15H for the period 1 October 2015 to 31 March 2016, should be
upload on e-filing portal up to 30th June 2016.
From 1 April 2016 onwards, declaration received in Form No. 15G/15H, should be uploaded on
quarterly basis on e-filing portal by the payer.
Due dates of quarterly furnishing
of declaration received in Form No. 15G/15H, from 1 April 2016
onwards are as
follows.
|
S.No
|
Period
|
Due Date
|
|
1.
|
Quarter 1 (1 April to 30th June)
|
15th July
|
|
2.
|
Quarter 2 (1 July to 30th
September)
|
15th October
|
|
3.
|
Quarter 3 (1 October to 31st
December)
|
15th January
|
|
4.
|
Quarter 4 (1 January to 31st
March)
|
30th April of the
financial year immediately following the financial year in which
declaration is made.
|
CBDT, Notification No. 9/2016,
Dated 9th June 2016.
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