103120000000007845
103120000000007845
103120000000007845
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1. Substituted by IT (Fourteenth Amdt.) Rules 2015, w.e.f. 1-10-2015. Earlier Form No. 15G was
inserted by the IT (Fifth Amdt.) Rules, 1982, w.e.f. 21-6-1982 and later on amended by the
IT (Fifth Amdt.) Rules, 1989, w.r.e.f. 1-4-1988, IT (Fourteenth Amdt.) Rules, 1990, w.e.f.
20-11-1990 and IT (Twelfth Amdt.) Rules, 2002, w.e.f. 21-6-2002 and substituted by the IT
(Eighth Amdt.) Rules, 2003, w.e.f. 9-6-2003 and IT (Second Amdt.) Rules, 2013, w.e.f. 19-2-2013.
PART II
[To be filled by the person responsible for paying the income
referred to in column 16 of Part I]
1. Name of the person responsible for paying 2. Unique Identification No.11
3. PAN of the person 4. Complete Address 5. TAN of the person responsible for paying
responsible for paying
6. Email 7. Telephone No. (with STD Code) and Mobile No. 8. Amount of income paid12
9. Date on which Declaration is received 10. Date on which the income has been paid/credited
(DD/MM/YYYY) (DD/MM/YYYY)
i
( ) in a case where tax sought to be evaded exceeds twenty-five lakh rupees, with rigorous
imprisonment which shall not be less than six months but which may extend to seven
years and with fine;
ii
( ) in any other case, with rigorous imprisonment which shall not be less than three months
but which may extend to two years and with fine.
11
The person responsible for paying the income referred to in column 16 of Part I shall allot
a unique identification number to all the Form No. 15G received by him during a quarter of
the financial year and report this reference number along with the particulars prescribed in
rule 31A(4)( vii) of the Income-tax Rules, 1962 in the TDS statement furnished for the same
quarter. In case the person has also received Form No.15H during the same quarter, please
allot separate series of serial number for Form No.15G and Form No.15H.
12
The person responsible for paying the income referred to in column 16 of Part I shall not
accept the declaration where the amount of income of the nature referred to in sub-section
(1) or sub-section (1A) of section 197A or the aggregate of the amounts of such income
credited or paid or likely to be credited or paid during the previous year in which such income
is to be included exceeds the maximum amount which is not chargeable to tax. For deciding
the eligibility, he is required to verify income or the aggregate amount of incomes, as the case
may be, reported by the declarant in columns 16 and 18.