Due Dates Form 15G / 15H — Declarations for Non-Deduction of TDS
Form 15G / 15H — Declarations for Non-Deduction of TDS
Income-tax Act 2025 s.393 (from tax year 2026-27; earlier s.197A, Income Tax Act 1961 for tax years before 1 Apr 2026)
Payer must upload received Form 15G / 15H declarations to the Income Tax portal every quarter under s.393, Income-tax Act 2025 (earlier s.197A, Income Tax Act 1961); by the 15th of the month following the quarter.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 15 Jul / 15 Oct / 15 Jan / 15 Apr — 15 days after quarter end | s.272A(2)(f): ₹100/day per default up to the tax amount involved | Payer must retain physical originals for 7 years. |
| FY 2025-26Current | 15 Jul / 15 Oct / 15 Jan / 15 Apr — 15 days after quarter end | s.272A(2)(f): ₹100/day per default up to the tax amount involved | Payer must retain physical originals for 7 years. |
| FY 2026-27 | 15 Jul / 15 Oct / 15 Jan / 15 Apr — 15 days after quarter end | ₹500/day per default, not exceeding the tax deductible — s.465(2)(f) and s.465(3)(a), Income-tax Act 2025 (earlier s.272A(2)(f), Income Tax Act 1961) | Payer must retain physical originals for 7 years. |
FY-specific notes
FY 2024-25: Payer must retain physical originals for 7 years.
FY 2025-26: Payer must retain physical originals for 7 years.
FY 2026-27: Payer must retain physical originals for 7 years.
The uploading portal (TRACES) may have interim outages; confirm the acknowledgement is generated on TRACES for each declaration filed.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 272B — Penalty for Failure to Quote / Wrong PAN or Aadhaar →