{"id":11213,"date":"2020-03-17T09:04:50","date_gmt":"2020-03-17T09:04:50","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=11213"},"modified":"2024-06-03T16:26:50","modified_gmt":"2024-06-03T10:56:50","slug":"filing-of-form-15g-15h-for-rental-payment","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/filing-of-form-15g-15h-for-rental-payment\/","title":{"rendered":"Filing of form 15G\/15H for rental Payment"},"content":{"rendered":"

As we all know, the provision of sub-section 194-I of the Act, inter alia, provides for tax deduction at source (TDS)<\/a> for payments in the nature of rent beyond a threshold limit. The existing provisions provide threshold of Rs. 240000 per financial year for deduction of tax under this section. In spite of providing higher threshold for deduction tax under this section, there may be cases where the tax payable on recipient\u2019s total income, including rental payments, will be nil. Therefore, in order to reduce compliance burden in such cases, the provisions of section 197A has been amended by Finance Act, 2016 for making the recipients of payments referred to in section 194-I also eligible for filing self-declaration in Form no. 15G\/15H for non-deduction of tax at source in accordance with the provisions of section 197A.<\/p>\n

\"\"<\/p>\n

Registration process to file the \u201cStatement of Form 15G\/15H<\/h3>\n

To file the \u201cStatement of Form 15G\/15H\u201d, user should hold valid TAN and should be registered as \u201cTax Deductor & Collector\u201d on Income Tax e-filing website. If not already registered, he should Go to Register yourself- >Tax Deductor & Collector and complete the registration process.<\/p>\n

Steps to download the form 15G and Form 15H<\/b><\/p>\n

Perform the following steps to download the form 15G and 15H, further how to upload the form:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Steps<\/strong><\/td>\nInstructions<\/strong><\/td>\n<\/tr>\n
Step 1<\/td>\nVisit the \u2018e-Filing\u2019 Portal www.incometaxindiaefiling.gov.in<\/a><\/td>\n<\/tr>\n
Step 2<\/td>\nGo to the \u2018Downloads\u2019 located below the login button \u21d2 Click \u2018Offline Utilities\u2019 \u21d2 Click \u2018Other Forms Preparation Utilities<\/td>\n<\/tr>\n
Step 3<\/td>\nClick \u2018Download\u2019 link available under \u2018Utility\u2019 column \u21d2 Extract the download ZIP file<\/td>\n<\/tr>\n
Step 4<\/td>\nUpdate all the mandatory fields \u21d2Click \u2018Generate XML\u2019 located at upper-middle side of the utility \u21d2 Save the XML at your desktop<\/td>\n<\/tr>\n
Step 5<\/td>\nAfter saving the generated XML, Upload the XML file at e-Filing Website<\/td>\n<\/tr>\n
Step 6<\/td>\nGo to the \u2018e-File\u2019 menu located at upper-left side of the page \u21d2 Click \u2018Submit form 15G and 15H (consolidated)\u2019<\/td>\n<\/tr>\n
Step 7<\/td>\nSelect \u2018Financial year\u2019, \u2018Form Name\u2019, \u2018Quarter\u2019 and \u2018Filing Type\u2019 from the dropdown list \u21d2 click Validate<\/td>\n<\/tr>\n
Step 8<\/td>\nAttach the XML and DSC at the option \u2018Attach the XML file*\u2019, \u2018Attach the Signature file*\u2019 \u21d2 Click \u2018Submit\u2019<\/p>\n

Note: You must have registered Digital Signature Certificate (DSC) to generate and attach a signature file. If you have not registered DSC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

How to view uploaded Form 15G and Form 15H?<\/b><\/p>\n\n\n\n\n\n\n
Steps<\/strong><\/td>\nInstructions<\/strong><\/td>\n<\/tr>\n
Step 1<\/td>\nLogon to \u2018e-Filing\u2019 Portal www.incometaxindiaefiling.gov.in<\/td>\n<\/tr>\n
Step 2<\/td>\nGo to \u2018My Account\u2019 menu located at upper-left side of the page \u21d2 Click \u2018View form 15G\/form 15H(Consolidated)\u2019<\/td>\n<\/tr>\n
Step 3<\/td>\nSelect \u2018Financial Year\u2019, \u2018Form Name\u2019 and \u2018Quarter\u2019 to view details.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

As we all know, the provision of sub-section 194-I of the Act, inter alia, provides for tax deduction at source […]<\/p>\n","protected":false},"author":2,"featured_media":15608,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"\nFiling of form 15G\/15H for rental Payment - 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