Due dates for e-filing form 15G 15H CBDT Notification 09-2016. Declarations up to 31-03-2016 to be filled till 30/06/2016 and 15th of Next month onwards

Due dates for e-filing form 15G 15H 

F.No. DGIT(S)/CPC(TDS)/DCIT/15GH/2016-17/4539

Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income-tax (Systems)
New Delhi.

Notification No 9/2016

Dated: 09th June, 2016

Subject: Simplification of procedure for Form No. 15G & 15H –Clarifications -reg

The existing provisions of section 197A of the Income-tar 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. 15H/15H in accordance with provision of the said Section. The manner at 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 (2) 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 stadards 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 bee 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:

(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.

(PS. Thuingaleng)
Dy. Commissioner of Income-tax (CPC-TDS)
O/o The Pr. Director General of Income Tax (Systems)