Extension of Form 15G and 15H validity permits non deduction of TDS where prior forms were filed; payers must report in TDS statement. Taxpayers who submitted valid Forms 15G and 15H for FY2019-20 are deemed to have validly furnished those forms up to 30.06.2020 for FY2020-21 due to COVID 19 disruptions; payers who do not deduct tax relying on these forms must report the payments/credits in the TDS statement for the quarter ending 30.06.2020 as per TDS reporting rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of Form 15G and 15H validity permits non deduction of TDS where prior forms were filed; payers must report in TDS statement.
Taxpayers who submitted valid Forms 15G and 15H for FY2019-20 are deemed to have validly furnished those forms up to 30.06.2020 for FY2020-21 due to COVID 19 disruptions; payers who do not deduct tax relying on these forms must report the payments/credits in the TDS statement for the quarter ending 30.06.2020 as per TDS reporting rules.
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