Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Declaration under section 197A(1C) of the Income-tax Act, 1961 to be made by an individual who is of the age of sixty years or more claiming certain receipts without deduction of tax.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Email 13. Telephone No. (with STD Code) and Mobile No. 14 (a) Whether assessed to tax4: Yes No (b) If yes, latest assessment year for which assessed 15. Estimated income for which this declaration is made 16. Estimated total income of the P.Y. in which income mentioned in column 15 to be included5 17. Details of Form No.15H other than this form filed for the previous year, if any6 Total No. of Form No.15H filed Aggregate amount of income for which Form No.15H filed 18. Details of income for which the declaration is filed Sl. No. Identification number of relevant investment/account, etc.7 Nature of income Section under which tax is deductible Amount of income ............................................................ Sign .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of income paid10 9. Date on which Declaration is received (DD/MM/YYYY) 10. Date on which the income has been paid/credited (DD/MM/YYYY) Place: ....................................... Date: ....................................... ................................................................................... Signature of the person responsible for paying the income referred to in column 15 of Part I *Delete whichever is not applicable. 1. As per provisions of section 206AA(2), the declaration under section 197A(1C) shall be invalid if the declarant fails to furnish his valid 2[Permanent Account Number or Aadhaar Number]. 2. Declaration can be furnished by a resident individual who is of the age of 60 years or more at any time du .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... than three months but which may extend to two years and with fine. 9. The person responsible for paying the income referred to in column 15 of Part I shall allot a unique identification number to all the Form No. 15H 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.15G during the same quarter, please allot separate series of serial number for Form No.15H and Form No.15G. 10. The person responsible for paying the income referred to in column 15 of Part I shall not accept the declaration where the amount of income of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates