Declaration for receipt of interest without tax deduction requires Form 15H, verification, and penalties for false statements. Amendments require persons (not companies or firms) to use FORM NO. 15H to declare receipt of interest other than interest on securities without deduction of tax, providing particulars of sums, payer details, occupation, and a nil tax estimate; the declaration must be verified, furnished in duplicate, forwarded by the payer to the tax commissioner, and warns of prosecution and specified penalties for false statements.