TaxTMI 
TaxTMI 
TaxTMI 
Declaration by person claiming receipt of certain incomes without deduction of tax
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....(1C) of section 197A shall be in Form No. 15H. (2) The declaration referred to in sub-rule (1) may be furnished in any of the following manners, namely:- (a) in paper form; (b) electronically after duly verifying through an electronic process in accordance with the procedures, formats and standards specified under sub-rule (7). (3) The person responsible for paying any income of the nature r....
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....3) shall furnish the statement of deduction of tax referred to in rule 31A containing the particulars of declaration received by him during each quarter of the financial year along with the unique identification number allotted by him under sub-rule (3) in accordance with the provisions of clause (vii) of the sub-rule (4) of rule 31A irrespective of the fact that no tax has been deducted in the sa....
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.... declaration to the income tax authority and shall be responsible for the day-to-day administration in relation to the furnishing of the particulars of declaration in accordance with the provisions of sub-rules (4) and (5). (8) The Principal Director General of Income-tax (Systems) shall make available the information of declaration furnished by the person referred to in sub-rule (3) to the Princ....
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....) of section 197A by an individual resident in India, who is of the age of sixty-five years or more at any time during the previous year and is entitled to a deduction from the amount of income-tax on his total income referred to in section 88B shall be in Form No. 15H and shall be verified in the manner indicated therein. (2) The declaration referred to in sub-rule (1) or sub-rule (1A) shall be ....