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

Updated on: Jun 13th, 2024


3 min read

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 a 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 Form 15H. 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.

  • 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
  • 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.
  • 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.

Format of Form No 15G and 15H


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
  • 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 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
    • UINs not reported in TDS statements
    • UINs not uploaded on the income tax department website  

Frequently Asked Questions

What is the purpose of Form 15G and 15H?

Forms 15G and 15H are self-declaration forms that individuals can submit to declare that their income is below the taxable limit. This helps in avoiding TDS deductions.

Is it mandatory to have a Digital Signature Certificate (DSC) to file these forms?

Yes, DSC is mandatory for filing Form 15G and Form 15H online.

How long should I retain Form 15G and Form 15H?

You should retain these forms for a period of 7 years.

What happens if my Form 15G or Form 15H is rejected?

If your form is rejected, the reason for rejection will be provided, and you can make the necessary corrections and re-upload the form.

Can NRI submit Form 15G/H?

No NRI cannot submit these forms.

What is the Penalty for Wrong Declaration?

Any wrong declarations made shall attract prosecution and fine under section 277 of the Income Tax Act 1961. In case the tax sought to be evaded exceeds Rs 25 lakhs, the imprisonment term shall not be less than six months but may extend to 7 years and fine.

In other cases, imprisonment ranges from 3 months to 2 years with a fine.

If the bank has deducted tax inspite of duly filing Form 15G/H, can I demand a refund?

No, even in cases where the bank has deducted your tax after duly filing Form 15G/H, you cannot demand a refund from the bank. The only route open is to file your Income Tax Return and claim refunds.

Will my interest income become tax-free if I submit Form 15G/Form 15H?

No, interest income on FD/RD is taxable. However, if the tax on total income is nil, then the assessee can submit Form 15G/Form 15H.

I submitted Form 15G and Form 15H, but I have taxable income.Can i do that?

No, Only an assessee whose tax liability is nil and subject to other conditions is eligible to submit form 15G / Form 15H.


Quick Summary

To file Form 15G/15H, need valid TAN and registration as Tax Deductor. Unique Identification Number required for each form submitted. Filing process involves uploading forms quarterly, DSC mandatory. Filing status can be viewed after upload. Payer to ensure UINs reconciliation. PAN mandatory and payer is responsible for declarant verification.

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