Declaration in Form 15G/15H: depositors must list all investments and update declarations when estimated income changes. Depositors must furnish Form 15G/15H containing details of all current and prior investments and the aggregate income on which non-deduction of tax is claimed; when estimated total income or new investments change, a fresh declaration is required, while for old investments the depositor must state the number of earlier declarations and the aggregate income covered to enable the payer to decide whether to accept the form.