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s. 197A (Forms 15G/15H)s. 393·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)

Review pending

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

Review pending

Section 393(6): Single provision for declaration. Forms 15G and 15H replaced by unified Form 121. (Exact s.393 table row: pending source check.)

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 393Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source