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of <h1>Form 15G Updated: Tax Declaration for Individuals Under Sections 197A(1) & 197A(1A) of Income-tax Act, 1961</h1> Form 15G is a declaration under sections 197A(1) and 197A(1A) of the Income-tax Act, 1961. It is used by individuals or entities, excluding companies or firms, to claim certain receipts without tax deduction. The new form, effective from October 1, 2015, was introduced via Notification No. 76/2015. It replaced the old form, which was established by Notification No. 11/2013. Further amendments to the form were made through Notification No. 95/2019, effective from September 1, 2019.
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