Wednesday, May 12, 2010

15G and 15H in etds/etcs Return

 Friends

                It has been noticed that lot of persons are not submitting data of 15G and 15H in their etds/etcs return.  They submit their e-tds/e-tcs return  without having data of 15G and 15H.   To furnish complete etds/etcs return,    data of 15G and 15H should be uploaded.

Download Form 15G and 15H 
               Form 15G and 15H are declaration forms which are used by deductee under sub-section (1) and (1A) of section 197A of  Income Tax  Act 1961.
          (Click Here )

How can Enter 15G and 15H in etds retur
1.  While submitting etds return there is column of  "Reason for non-deduction/Lower deduction*"  to enter below three option.


                          1.   "Blank"  (as default)
                          2.   "A"        (in case Non/Lower deduction when certificate( issued by Income Tax officer) is provided by deductee)
                          3.   "B"        (in case Non deduction when delaration (Self in the shape of 15G/15H) is provided by deductee)

2.    Date of deduction will be blank in software provided by NSDL and other will remain same.


Sections in which 15G/15H is valid
‘No deduction/lower deduction’ as B is allowed only in section 194, 194EE, 194A and 193.


Note.— * Write "A" if "lower deduction" or "no deduction" is on account of a certificate under section 197.
Write "B" if no deduction is on account of declaration under section 197A..


Form 27A          Challan 280     Challan 281     Form 16/16A  Due Dates

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