Unique identification number requirement relaxed for Form 15G/15H in quarterly TDS statements for specified quarters. The CBDT relaxes the obligation to furnish the Unique identification number allotted by the deductor for Form 15G/15H in quarterly TDS statements for the quarters ending 31.12.2015 and 31.3.2016 due to operational constraints, while reiterating that amended Rule 29C provides for online filing, UID allotment, and the general requirement to include such UIDs in quarterly statements under prescribed procedures.
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Provisions expressly mentioned in the judgment/order text.
Unique identification number requirement relaxed for Form 15G/15H in quarterly TDS statements for specified quarters.
The CBDT relaxes the obligation to furnish the Unique identification number allotted by the deductor for Form 15G/15H in quarterly TDS statements for the quarters ending 31.12.2015 and 31.3.2016 due to operational constraints, while reiterating that amended Rule 29C provides for online filing, UID allotment, and the general requirement to include such UIDs in quarterly statements under prescribed procedures.
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