How to e-file Form 15G & Form 15H on e-filing portal

If you are a deductor, you can file Statement Form 15G and Form 15H on the income tax department website.

Registration Process

• To file the Statement of Form 15G and Form 15H, you should have a valid TAN and you should be registered as Tax Deductor & Collector on the income tax department website. (Read : how to apply for a TAN – here)

• If not already registered, register yourself first as Tax Deductor & Collector to proceed.

Preparation Process

The tax deductor is required to assign a Unique Identification Number or UIN to everyone who submits a Form 15G and Form15H. UIN is required for the purpose of filing the Statement of Form 15G and Form15H on a quarterly basis. Form 15G and Form 15H should be retained for a period of 7 years.

1. UIN shall consist of 3 fields:
• Sequence Number (10 alpha numeric for Form 15G/Form15H). For Form 15G à 10 alphanumeric characters starting with G following by 9 Digits (For example G000000001). For Form 15H à 10 alphanumeric characters starting with H following by 9 Digits (For example H000000001).

• The financial year for which Form 15G/H is being submitted

• TAN of the payer

2. Paper declaration should be digitized by the payer and it should bear sequence number out of the same ‘running sequence number’ (Field ‘a’ of UIN) series, as used for online submission.

3. UIN running sequence number series shall be reset to 1 in case of each TAN of the payer at the start of each financial year.

Filing Process

The payer will upload Form 15G and Form 15H received during a quarter on the e-filing website. Forms to be uploaded on a quarterly basis.

The payer shall quote ‘sequence number’ (Field ‘a’ of UIN) in quarterly TDS statement against the transaction covered under Form 15G and Form 15H even though no TDS has been deducted.

• Go to https://incometaxindiaefiling.gov.in

• Click on ‘e-file’ and then ‘Prepare & Submit Online Form (Other than ITR)’

• Click on FORM 15G/FORM 15H (Consolidated) and prepare the xml zip file.

• DSC(Digital Signature Certificate) is Mandatory to file FORM 15G/15H

• Generate signature for the zip file using DSC Management Utility

• Now Login on incometaxindiaefiling.gov.in through TAN

• Go to e-File -> Upload Form 15G/15H

• Select the Form Name either Form 15G or Form 15H, Financial Year, Quarter and the Filing Type. Click Validate.

• Once the details are validated, the following screen is displayed.

• Browse and attach the ZIP file and Signature file.

• ZIP file and Signature file can be generated from the DSC Management Utility.

• Download the DSC Management Utility from the button provided.

• Click Upload. On successful upload, the success message is displayed on the screen.

Filing Status

• To view the status of uploaded file, Go to My account –>View Form 15G/15H.

• Once uploaded the status of the statement shall be “Uploaded”.

• The uploaded file shall be processed and validated.

• Upon validation the status shall be either “Accepted” or “Rejected” which will reflect within 24 hours from the time of upload.

• Accepted statements shall be sent to CPC-TDS for further processing.

• In case the status is “Rejected”, the rejection reason shall be available and the corrected statement can be uploaded.

Keep in mind

• Only one original submission will be accepted for combination of TAN, Financial Year, Form and quarter.

• TAN, Filing Type, Quarter and Financial Year entered in XML should match with the TAN, Quarter, Financial Year and Filing Type in upload screen.

• UIN should be unique for the TAN and financial year.

• Financial year and TAN in the UIN should match with the TAN and Financial Year for which the statement is being uploaded.

• The Payer is responsible to establish the identity and credentials of the declarant in case of any dispute.

• It is mandatory for the declarant to quote PAN in Form 15G and Form 15H.

• The payer shall be responsible for reconciliation of allotted UINs as reported to the income tax department through quarterly TDS statement and through upload of these forms on a quarterly basis.

• The payer must file an exceptional report for UINs (format of the report on incometaxindiaefiling.gov.in)

a. UINs not reported in TDS statements

b. UINs not uploaded on the income tax department website