Form 15G 15H kya hai — agar aapki FD ya savings account par bank ne kabhi TDS kaat liya hai, to yeh dono forms aapke kaam ke hain. Yeh self-declaration forms hain jo aap bank (ya kisi bhi deductor) ko dete hain taaki woh aapke interest par TDS na kaate — lekin sirf tab jab uss financial year me aapki tax liability zero (nil) hone ka anumaan hai. Simple bhasha me: “meri income itni nahi hai ki tax bane, isliye mera TDS mat kaato” — yahi declaration hai.
Dhyaan rahe: yeh forms tax se chhoot nahi dete. Yeh sirf TDS katne se rokte hain. Agar saal ke aakhir me aapki income taxable nikli, to tax aapko ITR me dena hi hoga.
15G vs 15H: Kaun Sa Form Kiske Liye
Dono forms ka maksad ek hai, farq sirf umar aur condition me hai:
- Form 15G: 60 saal se kam umar ke resident individuals (aur HUF, trust jaise kuch aur eligible persons — company/firm nahi) ke liye.
- Form 15H: 60 saal ya usse zyada ke resident senior citizens ke liye.
Sabse badi condition: Form 15G ke liye aapki uss FY ki estimated total income basic exemption limit se kam honi chahiye aur tax payable zero hona chahiye. Form 15H me thodi riayat hai — senior citizen ki income basic exemption limit se zyada bhi ho sakti hai, basharte deductions (jaise 80C, 80TTB) ke baad uska payable tax zero banta ho.
Dono forms sirf ek financial year ke liye valid hote hain — har saal dobara file karne hote hain, aur har bank/branch/deductor ko alag-alag dene hote hain.
TDS Kab Kat-ta Hai: Section 194A Ke Thresholds
Bank aapke interest par TDS tabhi kaat-ta hai jab interest ek limit cross kare. Budget 2025 se (1 April 2025 se laagu) yeh limits badh gayi hain:
- Senior citizens (60+): saal me ₹1,00,000 se zyada interest (pehle ₹50,000 tha)
- Anya vyakti: bank/co-operative society/post office se saal me ₹50,000 se zyada interest (pehle ₹40,000 tha)
- Anya cases: ₹10,000 se zyada
Limit cross hone par TDS rate 10% hai (PAN diya ho to). PAN na dene par 20% kat sakta hai — isliye PAN hamesha update rakhein.
Worked Example: ₹60,000 FD Interest
Maan lijiye Ramesh (45 saal) ki FD par iss FY me ₹60,000 interest milne wala hai, aur uski kul income basic exemption limit se kam hai (tax zero):
- Bina Form 15G: ₹60,000 > ₹50,000 threshold → bank 10% TDS kaatega = ₹6,000. Ramesh ko milega ₹54,000; ₹6,000 wapas ITR file karke refund me milega — mahino baad.
- Form 15G dekar: Bank koi TDS nahi kaatega. Poore ₹60,000 turant milenge, aur kyunki tax liability zero hai, koi tax bhi nahi dena.
Ab Sushila ji (67 saal, senior citizen) ka case: unki FD interest ₹90,000 hai.
- Senior citizen threshold ₹1,00,000 hai → ₹90,000 < ₹1,00,000 → bank waise bhi TDS nahi kaatega. Unhe Form 15H dene ki zaroorat hi nahi hai. Yeh bahut log nahi jaante aur bekaar me form bharte rehte hain.
Form Kaise Bharein Aur Jama Karein: Practical Steps
- Form download karein: incometax.gov.in se official Form 15G/15H ka PDF lein (ya bank se maangein — sabhi banks me milta hai).
- Details bharein: Naam, PAN (mandatory), address, previous year (FY), estimated total income, aur uss deductor se milne wali estimated income.
- Declaration sign karein: Yeh ghoshna hai ki aapki tax liability nil hai — galat ghoshna par saja ka pravdhaan hai (neeche padhein).
- Har deductor ko dein: Har bank ki har branch ko, EPFO ko (PF withdrawal par), post office ko — jahan-jahan TDS kat sakta hai.
- Har FY me dobara: April me naya form de dein — purana form naye FY me kaam nahi karega.
- Online option: Kayi banks net-banking me 15G/15H submit karne ki suvidha dete hain — branch jaane ki zaroorat nahi.
Galat Declaration Ke Nateeje: Section 277
Form par hi chhapa hota hai — jhoothi ghoshna dena jurm hai. Section 277 ke tehat: agar bachaya gaya tax ₹1 lakh se zyada hai to 6 mahine se 7 saal tak ki kaid + jurmana; warna 3 mahine se 3 saal tak ki kaid + jurmana. Isliye form sirf tab dein jab aapko poora yakeen ho ki aapki tax liability uss FY me nil rahegi. Agar beech saal me income badh jaaye (nayi naukri, bonus), to deductor ko turant inform karein.
Bada Badlaav: 1 April 2026 Se Form 121
Form 15G 15H kya hai yeh samajhne ke baad, yahan 2026 ka sabse zaroori update hai. Income-tax Act, 2025 (1 April 2026 se laagu) ke tehat ek hi unified Form 121, Form 15G aur 15H dono ki jagah lega — FY 2026-27 se. Matlab:
- FY 2025-26 tak: 15G/15H chalte rahenge.
- FY 2026-27 se: Sirf Form 121 — interest, dividend, kiraya, insurance commission, mutual fund income aur EPF withdrawal sab ke liye ek hi form.
Is transition ki detail hamari Form 121 wali post me hai — use zaroor padhein kyunki April 2026 ke baad purane forms kaam nahi karenge.
Form 15G vs 15H: Ek Nazar Me Tulna
| Pehlu | Form 15G | Form 15H |
|---|---|---|
| Umar | 60 se kam | 60 ya zyada |
| Income condition | Estimated income basic exemption se kam + tax nil | Tax nil hona kaafi (deduction ke baad) |
| Validity | Ek FY | Ek FY |
| Kahan dein | Har deductor ko alag | Har deductor ko alag |
| 1 Apr 2026 ke baad | Form 121 me merge | Form 121 me merge |
Aam Galtiyan
- Threshold samjhe bina form bharna: Senior citizen ka ₹90,000 interest — threshold ₹1 lakh hai, form ki zaroorat hi nahi thi.
- Ek bank ko dekar bhool jaana: Har branch/deductor ko alag form chahiye — doosri branch ka TDS nahi rukega.
- Purana form chalana: Har FY me naya form — April me bhool gaye to TDS katna shuru.
- Taxable hone par bhi form dena: Beech saal me income badhi to form wapas lena/inform karna zaroori hai, warna Section 277 ka risk.
- Form 121 ko ignore karna: FY 2026-27 se naya form — purane 15G/15H kaam nahi karenge.
FAQs
Q1. Kya Form 15G dene se mera interest tax-free ho jaayega?
Nahi. Form sirf TDS rokta hai, tax se chhoot nahi deta. Agar aapki kul income taxable hui to ITR me tax dena hoga.
Q2. Kya NRI Form 15G/15H de sakte hain?
Nahi. Yeh forms sirf resident individuals ke liye hain. NRI ke interest par alag TDS rules laagu hote hain.
Q3. EPF withdrawal par bhi 15G/15H kaam karta hai?
Haan. 5 saal se kam service par ₹50,000 se zyada ke PF withdrawal par 10% TDS kat-ta hai — eligible hone par 15G/15H dekar ise rok sakte hain.
Q4. Maine form de diya, phir bhi TDS kat gaya — kya karun?
Form FY ki shuruaat me dein. Agar phir bhi kata hai to ITR file karke refund claim karein — Form 26AS me entry dikhegi.
Q5. FY 2026-27 me mujhe kaun sa form dena hai?
Form 121 — naya unified form jo 15G aur 15H dono ki jagah lega. Detail ke liye hamari Form 121 wali post dekhein.
Yeh sirf jaankari hai, financial advice nahi hai.