Form 15G / 15H Eligibility Checker
Find out if you can submit Form 15G or 15H to prevent TDS deduction on FD interest, dividends, rent, or EPF withdrawal — FY 2026-27 (AY 2027-28).
Your Details
📄 Form 15G Draft — Personal Details (CBDT Rule 29C)
Most banks (SBI, HDFC, ICICI, Axis, PNB etc.) require submission online via internet banking / mobile app or through their own printed branch form. Use this tool to prepare your details, then enter them in your bank's portal or write on the bank's form.
For institutions that do accept self-printed forms, the draft below follows official CBDT columns 1–19 (Rule 29C) and can be printed on A4 and submitted — but always confirm with your specific deductor first.
What are Forms 15G and 15H?
Forms 15G and 15H are self-declaration forms submitted to the deductor (bank, company, EPFO, etc.) to request that TDS not be deducted on certain payments. When you submit a valid form, the deductor deducts zero TDS and instead reports the payment in their quarterly TDS statement — the responsibility for paying tax (if any) then rests entirely on you.
These forms are governed by Section 197A of the Income Tax Act 1961, remapped to Section 309 under the Income Tax Act 2025 (effective from AY 2026-27). The declaration must be re-submitted each financial year — a form filed in FY 2025-26 does not carry forward to FY 2026-27.
Form 15G is for individuals and HUFs below 60 years. Form 15H is specifically for senior citizens (60 years and above). The key difference is that 15G requires a second condition — that total interest income does not exceed the basic exemption limit — which 15H does not require, making it easier for senior citizens to qualify.
How to Use This Checker
- Enter your age as on 1st April 2026 (start of FY 2026-27). Age determines whether 15G or 15H applies.
- Select residential status. Both forms are available only to Resident Indians — NRIs cannot submit these forms and must apply for a lower TDS certificate (Form 13) from the AO instead.
- Enter estimated total income across all heads — salary, rent, business profit, capital gains, FD interest, dividends etc. — for the full FY 2026-27.
- Enter total TDS-liable income — all interest, dividends, or other income on which the deductor would normally deduct TDS.
- Select your preferred tax regime. This affects the basic exemption limit used to check the 15G second condition.
- The checker instantly shows whether you qualify, which form to file, and what to declare.
Where and How to Submit
Submit a separate Form 15G or 15H to every deductor at the beginning of each financial year — each bank branch where you have an FD, your company's dividend registrar, EPFO, and any other payer. Most banks now accept digital submission through internet banking or their mobile app.
For bank FDs, the TDS threshold that triggers deduction is ₹40,000 per year (₹50,000 for senior citizens) from a single bank. Even if your interest is above this threshold, submitting a valid 15G/15H prevents deduction — provided you actually qualify. Filing a false declaration is an offence under Section 277 of the IT Act 1961 (Section 398 under IT Act 2025) and can attract prosecution.
If you are late in submitting and TDS has already been deducted, the deducted amount will reflect in your Form 26AS and AIS and can be claimed as a refund when you file your ITR.
Frequently Asked Questions
My age is exactly 60 — do I file 15G or 15H?
File Form 15H. "Senior citizen" means any individual who is 60 years of age or more at any time during the previous year. If you turn 60 at any point during FY 2026-27 (even on 31 March 2027), you qualify as a senior citizen for that year and must file 15H.
Can an NRI submit Form 15G or 15H?
No. Both forms are exclusively for Resident Indians. NRIs whose interest income is below the taxable limit due to DTAA relief need to apply to the Assessing Officer for a Nil TDS certificate under Section 197 of IT Act 1961 (Section 199 IT Act 2025) using Form 13.
I have capital gains income — does that affect my 15G eligibility?
Yes, significantly. Capital gains (especially short-term gains taxed at 20%) can make your total tax payable non-zero even if your regular income is low, disqualifying you from filing 15G/15H. Always estimate your full tax liability including capital gains before submitting the declaration.
Is the 15G / 15H form different under IT Act 2025?
The Income Tax Act 2025 remaps Section 197A to Section 309, but the prescribed form and procedure remain the same for FY 2026-27. The CBDT has not yet prescribed a revised format specific to IT Act 2025 — continue using the existing Form 15G and 15H as notified under Rule 29C.
What happens if I submit a false 15G/15H declaration?
Filing a false declaration is treated as a wilful attempt to evade tax under Section 277 of IT Act 1961 (Section 398 of IT Act 2025). This can result in prosecution with imprisonment of 3 months to 7 years plus a fine. Always verify your total income and tax liability honestly before submitting.