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    <title>SUBMISSION OF FORM 15G/15H FOR LOW/NIL TDS</title>
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    <description>A charitable trust cannot use Form 15G or Form 15H to obtain non-deduction of TDS on bank interest; it must apply to the assessing officer in the prescribed format (Form No.13) for an order permitting nil or concessional deduction, and furnish that AO order to the bank to secure non-deduction or reduced deduction.</description>
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      <title>SUBMISSION OF FORM 15G/15H FOR LOW/NIL TDS</title>
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      <description>A charitable trust cannot use Form 15G or Form 15H to obtain non-deduction of TDS on bank interest; it must apply to the assessing officer in the prescribed format (Form No.13) for an order permitting nil or concessional deduction, and furnish that AO order to the bank to secure non-deduction or reduced deduction.</description>
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