As per CBDT vide Notification dated 09-06-2016, separate date for furnishing 15G/15H has been announced
Earlier, TDS return for June was required to be filed by 31st July, for Sep by 31st October, for December by 31st January, for March by 31st May as per N/N 30/2012 dtd. 29-04-2016.
No separate date was prescribed for 15G/15H.However now, separate dates for uploading 15G/15H have been provided vide Notification dated 09-06-2016.
Due Date for QE 30 June shall be 15th July, for 30th Sep shall be 15th October, for 31st December shall be 15th January and for 31st March it shall be 30th April
It means for first three quarters 15G/15H to be filed 16 days ahead of due date for TDS return and for last quarter a month ahead for TDS return, thus maintaining a time distance between the TDS return and 15G/15H so that information regarding 15G/15H may be timely submitted in TDS return.
CBDT’s Notification in this regard is as under :
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income-tax (Systems)
Notification No 9/2016
New Delhi, 9th June, 2016
Subject: Simplification of procedure for Form No. 15G & 15H – Clarifications – reg
The existing provisions of section 197A of the Income-tax Act, 1961 (The Act) inter alia provide that tax shall not be deducted, if the recipient of certain payment on which tax is deductible furnishes to the payer a self declaration in Form No. 15G/15H in accordance with provision of the said Section. The manner of filing such declarations and the particulars have been laid down in Rule 29C of the Income-tax Rules, 1962 (The Rules) w.e.f. 01.10.2015 vide Notification No. 76/2015 dated 29.09.2015.
2. As per sub-rule (7) and (8) of rule 29C of the Rules notified vide aforesaid notification, the Principal Director General of Income Tax (Systems) is required to specify the procedures, formats and standards for the purposes of furnishing and verification of declaration and allotment of unique identification number. In pursuance of the same, Principal Director General of Income tax (Systems) has issued Notification No. 04/2015 dated 1st December 2015 to notify the procedure, formats and standards.
3. Representations have been received for clarification on the following issues:
(a) Due date for quarterly uploading of 15G/H declarations by payers on e-filing portal,
(b) The manner for dealing with Form 15G/15H received by payer during the period from 01.10.2015 to 31.03.2016.
4. In this regard, it is hereby specified that:
(a) The due date for quarterly furnishing 15G/15H declarations received by payer from 01.04.2016 onwards shall be as given below:
Sl. No. Date of ending of the quarter of the financial year Due Date
(1) (2) (3)
1. 30th June 15th July of the Financial Year
2. 30th September 15th October of the Financial Year
3. 31st December 15th January of the Financial Year
4. 31st March 30th April of the Financial Year immediately following the financial year in which declaration is made.
(b) The payer shall furnish 15G/15H declarations received during the period from 01.10.2015 to 31.03.2016 on e-filing portal (http://incometaxindiaefiling.gov.in) in the given format on or before 30th June, 2016.
Dy. Commissioner of Income-tax (CPC-TDS)
O/o The Pr. Director General of Income Tax (Systems