Form 15G/15H Eligibility
Check if you can submit Form 15G or 15H to avoid TDS deduction.
Check whether you are eligible to submit Form 15G (below 60) or Form 15H (60 and above) to your bank, post office, or company to avoid TDS deduction on interest, dividends, EPF withdrawals etc.
Eligibility Assessment
Enter your details to check eligibility
Eligibility conditions
| Form | Age | Income limit | Other conditions |
|---|---|---|---|
| 15G | Below 60 (Individual / HUF) | Total income below basic exemption limit (₹2.5L old / ₹4L new) | Resident only; aggregate interest ≤ basic exemption |
| 15H | 60 and above (Senior Citizen) | Final tax payable on total income should be NIL | Resident only; can be submitted even if interest exceeds basic exemption |
Important notes
- Form must be submitted at the start of the financial year, separately to each deductor (bank / company / employer).
- Filing a false declaration to avoid TDS is punishable u/s 277 of the Income-tax Act (6 months to 7 years imprisonment in serious cases).
- Form is valid for one financial year only - submit fresh at the start of each year.
- Non-residents (NRIs) cannot file 15G/15H.
- Common uses: FD interest, recurring deposit interest, EPF withdrawal < 5 yrs, post office interest, dividend, rent (if applicable).
From 1 April 2026:
Under the Income Tax Rules, 2026, Form 15G and Form 15H are merged into a single Form 121. The same form will be used by both senior citizens and others, with separate sections for each. The eligibility conditions (NIL final tax liability) remain unchanged. False declarations remain punishable under Section 470 of the Income Tax Act, 2025 (corresponding to old Section 277).
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.