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of <h1>New Income-Tax Rules Simplify Self-Declaration in Forms 15G & 15H; Electronic Submissions Now Accepted with Unique ID Required</h1> The Income-tax (14th Amendment) Rules, 2015, effective from October 1, 2015, revises the procedure for self-declaration in Forms No. 15G and 15H to ease compliance for taxpayers and tax deductors. The amendment allows declarations to be submitted in paper or electronic form, requiring a unique identification number for each declaration. The person responsible for paying income must report these declarations quarterly, even if no tax is deducted. The Principal Director General of Income-tax (Systems) will oversee the procedures and ensure information is available to relevant tax authorities for verification purposes. Forms No. 15G and 15H are updated accordingly.
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