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<h1>CBDT Eases UID Requirement for Tax Deduction Statements Due to Operational Issues for Quarters Ending Dec 2015 & Mar 2016.</h1> The Central Board of Direct Taxes (CBDT) has relaxed the requirement for furnishing a Unique Identification Number (UID) in quarterly tax deduction statements for the quarters ending December 31, 2015, and March 31, 2016. This relaxation is due to operational constraints faced by stakeholders in including Form 15G/15H details in these statements. The existing provisions under Section 197A of the Income-tax Act, 1961, and Rule 29C of the Income-tax Rules, 1962, mandate that tax is not deducted if a self-declaration is furnished. The amended Rule 29C allows for online filing and UID allotment for these declarations.