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s. 197A (Forms 15G/15H)s. 393(6)·Declaration for receipt of income without TDS

Procedural Change

What this means for you

The compliance process has changed — including affected forms. The substantive law remains the same, but you should update your filing procedures for AY 2026-27 onwards.

Compliance affected Forms changed Pending matters — verify

Relevant for:Tax ProfessionalsPending Proceedings

ITA 1961 — Section 197A (Forms 15G/15H)

Verified

Section 197A read with Forms 15G (non-senior citizens) and 15H (senior citizens): Self-declaration to payer for nil TDS where total income below exemption limit.

ITA 2025 — Section 393(6)

Verified

Section 393(6): Single provision for declaration. Forms 15G and 15H replaced by unified Form 121.

What Changed

AI Summary

Two forms (15G and 15H) merged into single Form 121. Single provision replaces separate sub-sections. Eligibility criteria unchanged.

Verdict

Compliance process, forms, or timelines changed; substantive rights/obligations unaffected.

Form 121 applicable from TY 2025-26 (AY 2026-27). For AY 2025-26, old Forms 15G/15H apply.

Linked forms: Form 121 (replaces 15G and 15H)

ITA 2025 — Section 393(6)Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Verified 21 Aug 2025High confidenceView source