Procedure for online submission of declaration by person claiming receipt of certain incomes without deduction of tax in Form 15G/15H under sub-section (1) or under sub-section (1A) of section 197A of the Income-tax Act, 1961 read with Rule 29C of Income-tax Rules, 1962 - 7/2016 - Income Tax
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Online submission of Form 15G/15H: required DSC-based filing with unique ID allocation and quarterly reporting. Procedure mandates online submission of Form 15G and Form 15H declarations via the Income Tax e-filing portal: deductors must register using TAN, prepare the prescribed XML zip using the provided utility, sign the zip with a Digital Signature Certificate via the DSC Management Utility, upload the zip and signature to the Upload Form 15G/15H path, and obtain portal validation and status updates; the deductor must allot a unique identification number to each declaration quarterly and furnish particulars with those numbers in the quarterly statement of deduction of tax in accordance with specified procedures and formats.
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Online submission of Form 15G/15H: required DSC-based filing with unique ID allocation and quarterly reporting.
Procedure mandates online submission of Form 15G and Form 15H declarations via the Income Tax e-filing portal: deductors must register using TAN, prepare the prescribed XML zip using the provided utility, sign the zip with a Digital Signature Certificate via the DSC Management Utility, upload the zip and signature to the Upload Form 15G/15H path, and obtain portal validation and status updates; the deductor must allot a unique identification number to each declaration quarterly and furnish particulars with those numbers in the quarterly statement of deduction of tax in accordance with specified procedures and formats.
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