Form 15H was a self-declaration under the Income-tax Act, 1961 used by eligible resident individuals aged 60 years or more to request non-deduction of TDS on specified receipts when the applicable conditions were satisfied.

Who could submit Form 15H?

Under the earlier Income-tax Act, 1961 framework, Form 15H could be furnished by an eligible resident individual who was 60 years of age or more, subject to the prescribed conditions.

What was Form 15H used for?

Form 15H was used by eligible senior-citizen taxpayers to request non-deduction of TDS on specified receipts, including applicable interest income.

Is Form 15H still applicable from April 2026?

For tax years beginning on or after 1 April 2026, Form 121 is the unified declaration corresponding to Forms 15G and 15H under the Income-tax Act, 2025.

How does Groniva HRMS support Form 15H-related processes?

Groniva HRMS can help maintain configured employee tax, PF, PAN, UAN, employment, separation, and statutory records that may support applicable payroll and EPF-related workflows.

Form 15H – TDS Declaration, Senior Citizen & HRMS

Q: Is Form 15H relevant to EPF withdrawal?

Form 15H could be relevant to eligible EPF withdrawals where TDS would otherwise apply, subject to the applicable EPFO and tax conditions.

Form 15H is a self-declaration used under the earlier Income-tax Act, 1961 framework by an eligible resident individual aged 60 years or more to request non-deduction of Tax Deducted at Source (TDS) on specified income when the applicable conditions are satisfied. The Income Tax Department identifies Form 15H as a declaration for senior citizens claiming certain receipts without deduction of tax.

Form 15H was commonly associated with interest income, including interest paid by banks and other specified payers. It could also be relevant to eligible EPF withdrawals where TDS would otherwise apply, subject to the applicable conditions. EPFO has specifically provided guidance on Form 15G/15H in relation to TDS on EPF withdrawals.

In HRMS and payroll management, Form 15H-related information can be maintained as part of employee tax, PF, statutory, and separation records. An HRMS can maintain relevant employee information such as PAN, UAN, employment history, PF records, retirement or separation information, declarations, and supporting documents where applicable.

For organizations managing employee exits and EPF-related processes, accurate statutory records can help HR and payroll teams support applicable TDS documentation. However, eligibility for Form 15H and the applicable tax treatment depend on the prevailing statutory requirements.

Form 15H

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