Procedure to allot UIN for Form 15G/ 15H

As we all know, there have been some changes in relation to Form 15G and Form 15H.

In accordance with these changes, the deductor will have to allot UIN (Unique Identification number) for every Form 15G / Form 15H that is being submitted.

The procedure to be followed for the allocation of UIN is:

The UIN will consist of 3 fields –

1. A sequence number: This is a 10 digit alphanumeric sequence which starts with “G” if it is allotted for Form 15G or “H” if it is for Form 15H.
• E.g.: The Sequence number for the 1^st Form 15G will be – G000000001 and so on.
• E.g.: The Sequence number for the 1^st Form 15H will be – H000000001 and so on.
2. The financial year for which the Form 15G/ 15H is being submitted.
• E.g.: 201516

3. The TAN of the payer/ deductor.
• E.g.: AAAA00001A

Combining all these will provide the UIN for the 15G/ 15H declaration.

• E.g.: If a UIN is allotted for the first Form 15G of financial year 2015-16 then the UIN will be of the format “G000000001201516AAAA00001A”.
• E.g.: If a UIN is allotted for the first Form 15H of financial year 2015-16 then the UIN will be of the format “H000000001201516AAAA00001A”.

The UIN Sequence number running sequence will be reset to 1 at the start of each financial year for each TAN.

Points of importance:

• The declaration to be given by the payee can be either in the paper format or electronic format. It is the responsibility of the payer/ deductor to digitize all the paper declaration.
• The payer/ deductor shall upload all the declarations (Paper/ electronic) at the department website on a quarterly basis.
• The payer will also need to furnish the 15G/ 15H declaration in the quarterly return statement, even if no tax has been deducted for the quarter.
• The payer is also responsible for proper verification of the declarant through an electronic process. This electronic process should be archived so as to establish the credentials in case of any dispute.
• The payee must mandatorily quote his/her PAN.
• The payer will have to file an exceptional report in case if UIN is not reported in the TDS statement or If UIN is not uploaded on ITD website.

Om Prakash Dhoot vs. UOI (Rajashthan High Court)

Sec. 234E: Rajasthan High Court issues notice on challenge to notices for levy of fee for failure to file TDS statement. Recovery of fee is subject to outcome of Petition

Sec. 234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012 provides for levy of a fee of Rs. 200/- for each day’s delay in filing the statement of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS). 

A Writ Petition to challenge the validity of s. 234E has been filed in the Jodhpur Bench of the Rajasthan High Court. Vide an order dated 15.04.2014 the High Court has directed that notice should be issued to the CBDT and the UOI as to why the Petition should not be accepted. 

It has also been held that in the meanwhile, if any recovery is made from the Petitioner, that shall be subject to the final decision of the Writ Petition.

Due date for Deposit of Tax Deducted at Source

Sl. No.	Description	Time up to which to be deposited.
1	Tax deductible in March	30th APRIL NEXT FINANCIAL YEAR
2	Tax deductible in any other month	7TH DAY NEXT MONTH
3	Tax on perquisites opt to be deposited by the employer	7TH DAY NEXT MONTH

Dates of filing Quarterly Statements E-TDS Return 24Q

Sl. No	Return for Quarter ending	Due date for Government Offices	Due date for Other Deductors
1	30th June	31st July	15th July
2	30th September	31st October	15th October
3	31st December	31st January	15th January
4	31st March	15th May	15th May

Stay on Levy U/S.234E by Karnataka High Court - Constitutional Validity Questioned

Adithya Bizorp Solutions India Pvt. Ltd vs. UOI (Karnataka High Court)

Sec 234E: High Court grants interim stay on enforcement of notices for levy of fee for failure to file TDS statement

S. 234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012 provides for levy of a fee of Rs. 200/- for each day’s delay in filing the statement of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS). 

The constitutional validity of s. 234E has been challenged in the Karnataka High Court. Vide an interim order dated 19.02.2014 the High Court held as follows:

"Petitioners have questioned the constitutional validity of the provision of Sec. 234E of the Income Tax Act and a notice to the petitioner levying fee vide Annexure A1 to A21 and Annexure - B.  Pending consideration of the grounds in the writ petition, it is desirable that enforcement of notices referred to above issued by the 4th respondent are stayed until further orders".

Stay on Levy U/S.234E by Kerala High Court - Legal Validity Questioned

Narath Mapila LP School Vs. UOI (Kerala High Court)

S. 234E: High Court grants interim stay on levy of fee for failure to file TDS statement

S. 234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012 provides for levy of a fee of Rs. 200/- for each day’s delay in filing the statement of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS). 

The constitutional validity of s. 234E has been challenged in the Kerala High Court. Vide an interim order dated 18.12.2013, the High Court has admitted the Petition and granted a stay of proceedings for a period of two months.

Changes in TDS Rates w.e.f. 01/10/2009

Applicable for AY 2010-11 (FY 2009-10)

194-I: Rental Payments
Earlier rates:Plant and Machinery = 10%
Land or building or furniture or fittings to Individual/HUF = 15%
Land or building or furniture or fittings to Others = 20%
Revised Rates:
Plant and Machinery = 2%
Land or building or furniture or fittings to anyone = 10%


194-C: Contracts
Earlier rates:
Contracts = 2%
Sub-Contracts = 1%
Advertisement Contracts = 1%
Revised Rates:Contracts to Individuals/HUF = 1%
Contracts to others = 2%
Surcharge and Cess


No surcharge or Cess is applicable for TDS. Only the specified TDS rates should be considered for deduction.