Investors under Senior Citizens Savings Scheme, 2004 (SCSS) are eligible to file Form 15-G and 15-H to claim exemption from TDS on the interest payable on the deposits under the said scheme.

Regarding this, CBDT has clarified that:

Circular Ref. No. DGBA.CDD.H-10566/15.15.001/2008-09

Central Board of Direct Taxes have now clarified, that nominee of the investors of SCSS can also produce 15-G form (declaration of non-deduction of tax from the amount of interest payable) at the time of payment after the death of the depositor.

TDS exemption declarations: nominees may submit Form 15G to claim non deduction of tax on deposit interest after a depositor's death. Investors in the Senior Citizens Savings Scheme may submit Form 15-G or 15-H to claim TDS exemption on deposit interest, and a regulatory clarification permits the nominee of a deceased depositor to present a Form 15-G at the time of payment to obtain non-deduction of tax on the interest payable.