Due Dates Form 15G / 15H — Declarations for Non-Deduction of TDS
Form 15G / 15H — Declarations for Non-Deduction of TDS
Income Tax Act 1961 s.197A
Payer must upload received Form 15G / 15H declarations to the Income Tax portal every quarter — 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 | s.272A(2)(f): ₹100/day per default up to the tax amount involved | 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.
⚠ VERIFY
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 →