Income Tax form 15G is declaration under sub section (I) and (IA) of section 197A of the Income Tax Act, 1961 to be made by an individual or a person (not being a company or a firm) claiming certain receipts without deduction of tax.
Income Tax form 15H is also declaration under seb-section (IC) of section 197A of the Income Tax Act,1961, to be made by an individual who is of the age of sixty-five years or more claiming certain receipts without deduction of tax.