Declaration for receipt without tax deduction requires Form 15G/15H, unique IDs, quarterly reporting and verification under income tax rules. Declarations to receive income without tax deduction must be in Form No.15G or Form No.15H, submitted on paper or electronically as per procedures specified by the Principal Director-General of Income-tax (Systems). Payors must allot a unique identification number to each declaration quarterly and include those particulars and the unique number in the quarterly statement of deduction of tax even if no tax was deducted. Declarations must be made available for verification or proceedings within seven years and information is to be shared with the appropriate Commissioners.