Declaration for non-deduction of tax: verified Form 15G required to claim certain receipts without tax withholding. Prescribes that individuals and certain non-corporate persons claiming receipts without tax deduction must furnish a verified declaration in Form 15G in duplicate to the payer, who must forward one copy to the Chief Commissioner or Commissioner by the seventh day of the month following receipt. Form 15G requires particulars establishing beneficial ownership, non-inclusion of the incomes in any other person's total income, occupation, nil estimated tax liability, non-exceedance of non-taxable thresholds, and contains verification, schedules for securities and payment particulars; false statements attract prosecution.