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of <h1>New Online Submission Process for Form 15G/15H u/s 197A: Unique ID and Quarterly Reporting Required.</h1> The notification outlines the procedure for the online submission of Form 15G/15H declarations, which allow individuals to claim receipt of certain incomes without tax deduction under section 197A of the Income-tax Act, 1961. It mandates that each declaration be assigned a unique identification number and details be submitted quarterly. The Principal Director General of Income-tax (Systems) specifies procedures for registration, preparation, and submission of these forms using a Digital Signature Certificate on the Income Tax Department's e-filing website. The status of submissions is updated within 24 hours, indicating acceptance or rejection, with reasons for rejection provided.
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