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15g &15h

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(Querist)
30 May 2013 please explain who are required to submit 15g&15h?
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Silpa Agarwal

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Silpa Agarwal (Expert)
30 May 2013 Form No. 15G & 15H is applicable to all Taxpayee who do not want TDS Deduction on their Income or other under section 203 of the Income-tax Act, 1961.

FORM NO. 15G is used to Declaration under section 197A(1) and section 197A(1A) of the Income-tax Act, 1961 to be made by an individual or a person (not being a company or firm claiming certain receipts without deduction of tax.

FORM NO. 15H is applicable to Declaration under section 197A(1C) of the Income-tax Act, 1961 to be made by an individual who is of the age of sixty years or more claiming certain receipts without deduction of tax.
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rohit

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rohit (Querist)
30 May 2013 what are the conditions
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