{"id":18402,"date":"2015-10-07T17:10:00","date_gmt":"2015-10-07T17:10:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=18402"},"modified":"2015-10-20T11:26:57","modified_gmt":"2015-10-20T05:56:57","slug":"cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/","title":{"rendered":"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes"},"content":{"rendered":"<p><span lang=\"EN-US\">In order to reduce the cost of compliance and ease the compliance burden for both, the tax payer and the tax deductor, the Central Board of Direct Taxes (CBDT) issued simplified format and procedure for self declaration in Form No.15G or 15H as per the provisions of Section 197A of the Income-tax Act, 1961 for non-deduction of tax from certain incomes.<\/span><\/p>\n<p><span lang=\"EN-US\">The simplified procedure provides that:<\/span><\/p>\n<ul type=\"disc\">\n<li><span lang=\"EN-US\">a payee can submit the self-declaration either in paper form <i>or electronically<\/i>;<\/span><\/li>\n<li><span lang=\"EN-US\">the deductor will allot a Unique Identification Number (UIN) to all self-declarations in accordance with the laid down procedure and will not deduct tax;<\/span><\/li>\n<li><span lang=\"EN-US\">particulars of self-declarations will have to be furnished by the deductor along with UIN in the Quarterly TDS statements;<\/span><\/li>\n<li><span lang=\"EN-US\">the deductor will be required to retain Form No.15G and 15H for seven years.<\/span><\/li>\n<\/ul>\n<p><span lang=\"EN-US\">\u00a0<\/span><a name=\"_GoBack\"><\/a><span lang=\"EN-US\">The revised simplified procedure to exempt certain incomes from tax will become\u00a0effective from 01.10.2015.<\/span><\/p>\n<p><span lang=\"EN-US\">\u00a0<\/span><\/p>\n<p align=\"right\"><b><span lang=\"EN-US\">-Ministry of Finance<\/span><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In order to reduce the cost of compliance and ease the compliance burden for both, the tax payer and the tax deductor, <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-18402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes\" \/>\n<meta property=\"og:description\" content=\"In order to reduce the cost of compliance and ease the compliance burden for both, the tax payer and the tax deductor,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-10-07T17:10:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-10-20T05:56:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sucheta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sucheta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/\"},\"author\":{\"name\":\"Sucheta\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"headline\":\"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes\",\"datePublished\":\"2015-10-07T17:10:00+00:00\",\"dateModified\":\"2015-10-20T05:56:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/\"},\"wordCount\":168,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/10\\\/scc-blog_Page_9.jpg\",\"articleSection\":[\"Legislation Updates\",\"Notifications\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/\",\"name\":\"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/10\\\/scc-blog_Page_9.jpg\",\"datePublished\":\"2015-10-07T17:10:00+00:00\",\"dateModified\":\"2015-10-20T05:56:57+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/10\\\/scc-blog_Page_9.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/10\\\/scc-blog_Page_9.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/10\\\/07\\\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/7416b8c43cd3a0a3412cf97fc17b54fa\",\"name\":\"Sucheta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"caption\":\"Sucheta\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/legal_editor\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/","og_locale":"en_US","og_type":"article","og_title":"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes","og_description":"In order to reduce the cost of compliance and ease the compliance burden for both, the tax payer and the tax deductor,","og_url":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2015-10-07T17:10:00+00:00","article_modified_time":"2015-10-20T05:56:57+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","type":"image\/jpeg"}],"author":"Sucheta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sucheta","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/"},"author":{"name":"Sucheta","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"headline":"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes","datePublished":"2015-10-07T17:10:00+00:00","dateModified":"2015-10-20T05:56:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/"},"wordCount":168,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","articleSection":["Legislation Updates","Notifications"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/","url":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/","name":"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","datePublished":"2015-10-07T17:10:00+00:00","dateModified":"2015-10-20T05:56:57+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/10\/07\/cbdt-issued-the-simplified-procedure-for-self-declaration-for-non-deduction-of-tax-from-certain-incomes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CBDT issued the simplified procedure for self declaration for non-deduction of tax from certain incomes"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa","name":"Sucheta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","caption":"Sucheta"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/18402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=18402"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/18402\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/7321"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=18402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=18402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=18402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}