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+{{htmlmetatags>metatag-keywords=(Form 15G online,Form 15H senior citizen,TDS on FD interest,no TDS declaration,15G 15H 2026,SBI YONO Form 15G,HDFC Form 15H,bank interest TDS,section 197A,Income Tax Act 197A,Rule 29C,senior citizen tax exemption,SCSS interest tax,FD TDS refund,15G 15H online filing)&metatag-description=(Step-by-step 2026 guide to filing Form 15G or Form 15H to stop banks from cutting TDS on your FD / RD / SCSS / savings interest when your income is below the taxable threshold. Plain language with eligibility, online filing path, and an escalation route: branch nodal officer → e-Nivaran → CPGRAMS → RTI to PIO of the bank or Income Tax Department.)}}
+====== How to file Form 15G or Form 15H to stop TDS on bank interest — complete 2026 guide ======
+{{ :social:auto:apply-form-15g-15h-tax-declaration-2026.png?direct&1200 |How to file Form 15G or 15H 2026 — RTI Wiki citizen guide}}
+{{page>snippets:dpdp-banner}}
+<WRAP info>
+**Quick answer.** If your **total annual income is below the basic exemption limit** (₹2.5 lakh under the old regime, ₹3 lakh under the new regime; ₹3 lakh for seniors 60-79; ₹5 lakh for super-seniors 80+) and you have **bank / NBFC / post office interest** that would normally attract TDS, you can file a self-declaration to stop the bank from deducting tax. **Form 15G** is for non-seniors below 60. **Form 15H** is for senior citizens 60+. File it **at the start of every financial year** — separately at every bank and every branch. Now fully online via SBI YONO, HDFC NetBanking, ICICI iMobile, Axis app, etc. Acknowledgement number generated instantly. **Under §197A of the Income Tax Act, 1961.**
+</WRAP>
+===== Lakshmi Devi's story — "₹6,500 TDS saved with one Sunday afternoon and Form 15H" =====
+<WRAP center round box 80%>
+//Lakshmi Devi, 67, retired Tamil Nadu government schoolteacher in Coimbatore. Lives with her widowed sister. Pension ₹17,500/month from teachers' pension fund. Investments: ₹5 lakh in Senior Citizens' Savings Scheme (SCSS) at SBI, ₹2 lakh in 5-year tax-saver FD at SBI, ₹3 lakh in regular FD at SBI for medical emergencies.//
+> "Until FY 2024-25, the bank used to cut TDS at 10% on every interest payout — about ₹6,500 a year across SCSS + FDs. I would file ITR every July to claim the refund — ₹6,500 would come back six months later, sometimes nine. My nephew finally said, 'Aunty, your income is below ₹3 lakh — you should file Form 15H.' I logged into SBI YONO on my phone (he set it up for me), tapped 'Service Requests' → 'Tax' → 'Form 15G/H', and the app showed me my SCSS account, two FDs, and my savings account. The form was **mostly auto-filled** — name, PAN, address, even the estimated interest of ₹64,800 for the year. I typed my total estimated income ₹2,85,000, e-signed with Aadhaar OTP. The acknowledgement came in 30 seconds — for FY 2025-26, no TDS would be cut. The first interest payout in June 2025 came in **without any tax deduction**. I no longer have to file ITR + chase a refund — the ₹6,500 stays with me from day one. **Took me one Sunday afternoon, cost zero rupees.**"
+—Lakshmi Devi, June 2025
+</WRAP>
+About **6.2 crore Form 15G/H declarations** are filed in India each FY (CBDT TDS Statistics, 2024-25). Roughly 70% are 15G (non-seniors) and 30% 15H (seniors). The biggest filer base: senior citizens with SCSS / FD income just below the ₹3 lakh threshold, and homemakers with FD interest from family-gifted deposits.
+===== What it is — and when you need it =====
+Banks, NBFCs, post offices, and companies are required by law to **deduct TDS** on interest credited / paid to you above certain thresholds:
+  * **Bank / co-op bank / post office FD or RD interest:** TDS @ **10%** if total interest from that bank in a FY exceeds **₹40,000** (₹50,000 for senior citizens) under **§194A**.
+  * **Savings account interest:** No TDS as such, but interest above ₹10,000 / ₹50,000 (seniors) is taxable income.
+  * **NBFC / company FD interest:** TDS @ **10%** if total interest exceeds ₹5,000 in a FY (no senior citizen relief here) under **§194A**.
+  * **EPF withdrawal:** TDS @ 10% if withdrawal before 5 years of service and amount exceeds ₹50,000, under **§192A**.
+  * **Insurance maturity proceeds:** TDS @ 5% if not exempt under §10(10D).
+If your **total income** is below the basic exemption limit, the TDS that gets cut would be refundable when you file ITR — but you'd lose that money for **6-12 months** waiting for the refund.
+**Form 15G** (for non-senior individuals and HUFs) and **Form 15H** (for resident senior citizens) are self-declarations under **§197A(1A) / §197A(1C)** of the Income Tax Act read with **Rule 29C** of the Income Tax Rules, telling the deductor: "My total income is below the exemption limit — please do not deduct TDS." The bank then stops TDS for that financial year.
+===== Eligibility — read this carefully before filing =====
+==== Form 15G — for non-seniors (below 60 years) ====
+You can file 15G **only if BOTH conditions are met**:
+  * Your **total estimated income** for the financial year (after deductions under Chapter VI-A) is ≤ basic exemption limit (₹2.5L old regime / ₹3L new regime).
+  * **AND** your total interest income from **all sources** for the year is ≤ basic exemption limit.
+**Important:** the second condition is per-payer for individual deductors but the first is total. If your total income (salary + interest + capital gains + house property) is, say, ₹3.5 lakh, you **cannot** file 15G — even if your interest from one bank is only ₹35,000. False declaration is **prosecutable under §277** of the IT Act (jail 3 months – 7 years + fine).
+==== Form 15H — for senior citizens (60+) ====
+You can file 15H if:
+  * You are a **resident senior citizen** (60 years or above as on the date of declaration).
+  * Your **total estimated income (after deductions and rebate u/s 87A)** for the year is ≤ basic exemption limit (₹3L for 60-79; ₹5L for super-seniors 80+).
+**No upper limit on interest amount** for 15H — unlike 15G. So a senior citizen with ₹4.5 lakh of FD interest can still file 15H **if** their total taxable income (after the ₹50,000 §80TTB deduction + standard deduction on pension + §87A rebate) is ≤ ₹3 lakh.
+==== PAN is mandatory ====
+Without PAN — or if your PAN-Aadhaar is not linked (PAN is "inoperative") — the bank will deduct TDS at the **higher rate of 20%** under **§206AA**, even if you submit Form 15G/H. So link first (see [[:link-pan-aadhaar-online-2026|Link PAN with Aadhaar]]), then declare.
+===== Step-by-step process — online filing =====
+==== Step 1 — Decide every bank / NBFC / post office where you have interest income ====
+G/15H must be filed **separately at each deductor**. SBI's form does not cover your HDFC FD. Make a list:
+  * SBI savings + FD + SCSS — file at SBI.
+  * HDFC FD — file at HDFC.
+  * Post Office MIS / SCSS / NSC — file at post office.
+  * Bajaj Finance company FD — file at Bajaj Finserv portal.
+==== Step 2 — Estimate your total income for the FY ====
+Be honest. List:
+  * **Pension + salary** (after standard deduction ₹75,000).
+  * **Interest income** from all banks + post office + companies.
+  * **Other income** (rent, dividends, capital gains, freelance).
+  * **Less:** Chapter VI-A deductions (§80C, §80D, §80TTB for seniors ₹50,000).
+  * **Net total income** — this must be ≤ basic exemption.
+==== Step 3 — Login to your bank's net banking or mobile app ====
+  * **SBI YONO / OnlineSBI:** "Service Requests" → "Tax" → "Form 15G/15H".
+  * **HDFC NetBanking:** "Accounts" → "Request" → "Form 15G/15H".
+  * **ICICI iMobile / Net banking:** "Customer Service" → "Form 15G/15H".
+  * **Axis Bank:** "Service Requests" → "Tax Documents" → "Form 15G/15H".
+  * **Kotak / IndusInd / Yes / IDFC FIRST / Bank of Baroda:** all support online 15G/15H from net banking dashboards as of 2025.
+==== Step 4 — Auto-filled details — review ====
+The bank will pull from its records:
+  * Name, PAN, address, residential status.
+  * Account number(s), customer ID.
+  * Estimated total interest from this bank for the current FY (based on existing FDs + SCSS + savings interest projection).
+You will need to type:
+  * **Estimated total income** for the FY (across all sources).
+  * **Estimated income from this bank** (interest auto-fills, you confirm).
+  * **Number of 15G/15H declarations** filed in earlier FYs (most banks ask for last 3 years).
+==== Step 5 — e-Sign with Aadhaar OTP ====
+  * One-tap e-Sign linked to your Aadhaar.
+  * OTP comes to your Aadhaar-registered mobile.
+  * Acknowledgement number generated and the form PDF downloads to your device.
+==== Step 6 — Repeat at every other bank ====
+Important — do **not** assume one form covers all banks. Even if you have 5 FDs in SBI's name, one form covers all your SBI accounts; but a separate form is needed at each other bank.
+==== Step 7 — Re-file at the start of every financial year ====
+Form 15G/H is **valid for one financial year only** (1 April to 31 March). File again after **1 April** every year — ideally in the first week. If you delay and TDS gets cut on the May / June quarterly interest payment, that money is gone (claim refund via ITR; bank cannot reverse already-deducted TDS).
+==== Step 8 — Bank uploads to TRACES / e-filing portal ====
+  * The bank uploads quarterly (Form 27EQ) to the TDS-CPC system.
+  * Your Form 26AS will show "Section 197A — declaration" for each bank; nil TDS will reflect for that source.
+  * Cross-check on incometax.gov.in → "Form 26AS" / AIS.
+===== Eligibility + threshold + fee table =====
+<code>
++----------------------------------+--------------------------------------+
+| Form 15G (non-seniors below 60)  | Eligibility (BOTH must hold):        |
+|                                  |  - Total income ≤ basic exemption    |
+|                                  |    (₹2.5L old / ₹3L new regime)      |
+|                                  |  - Interest ≤ basic exemption        |
++----------------------------------+--------------------------------------+
+| Form 15H (resident seniors 60+)  | Eligibility:                         |
+|                                  |  - Total income ≤ ₹3L (60-79)        |
+|                                  |  - Total income ≤ ₹5L (80+)          |
+|                                  |  - NO upper limit on interest        |
++----------------------------------+--------------------------------------+
+| TDS rate if NO 15G/15H filed     | 10% on interest above ₹40K (₹50K     |
+|                                  | seniors). 20% if PAN inoperative.    |
++----------------------------------+--------------------------------------+
+| Frequency of filing              | Every financial year. Once per       |
+|                                  | bank/NBFC. Re-file in April.         |
++----------------------------------+--------------------------------------+
+| Cost of filing                   | NIL (free at every bank, online or   |
+|                                  | offline)                             |
++----------------------------------+--------------------------------------+
+| Penalty for false declaration    | §277 IT Act: prosecution 3 months    |
+|                                  | – 7 years + fine. §277A: false       |
+|                                  | statement penalty.                   |
++----------------------------------+--------------------------------------+
+| If 15G/H filed late and TDS cut  | Bank cannot reverse. Claim refund    |
+|                                  | by filing ITR (see below).           |
++----------------------------------+--------------------------------------+
+| RTI to PIO bank / IT Dept        | ₹10 by IPO. BPL = free.              |
++----------------------------------+--------------------------------------+
+</code>
+===== Common reasons your Form 15G / 15H fails or backfires =====
+  * **Total income above threshold.** You file 15G but your salary + interest is actually ₹4 lakh. Bank uploads to TRACES; the IT Dept's algorithm flags the mismatch — you get a §148A notice for misreporting + penalty + interest. **Don't file 15G/H if you're not eligible** — file ITR + claim refund instead.
+  * **PAN-Aadhaar not linked.** Bank treats PAN as inoperative — TDS at 20%. Link PAN-Aadhaar first (see [[:link-pan-aadhaar-online-2026|Link PAN with Aadhaar]]).
+  * **Filed AFTER first interest credit of FY.** TDS already deducted on the May or June interest payment — bank cannot reverse. Only refund via ITR is possible. **File before 7 April** every year.
+  * **Estimated interest under-stated.** You say "₹38,000" to stay under the §194A threshold but the actual interest is ₹52,000 — bank's system flags the mismatch and may still deduct on the excess.
+  * **Multiple 15Gs across banks adding up to taxable income.** You file 15G at 5 banks for ₹35K each; total interest ₹1.75 lakh; combined with ₹2 lakh other income = ₹3.75 lakh — over threshold. **You should not have filed 15G in the first place**; file ITR + pay tax.
+  * **Senior citizen below ₹50K interest at one bank** — you don't even need 15H, since §194A threshold for seniors is already ₹50K. Filing 15H is harmless but unnecessary.
+  * **NRI tries to file 15G/15H.** **Not allowed** — only resident Indians. NRIs use Form **10F + Tax Residency Certificate (TRC)** for DTAA-based lower TDS.
+  * **HUF tries to file 15H.** Not allowed — 15H is for individual senior citizens only. HUF can file 15G if conditions are met.
+===== If stuck — the escalation ladder =====
+==== Rung 1 — Branch nodal officer ====
+  * Carry the acknowledgement number + PAN + a copy of the 15G/H PDF.
+  * Most TDS-on-deposit issues are clerical and resolve at the branch.
+==== Rung 2 — Bank's principal nodal officer (PNO) ====
+  * Every PSU and major private bank has a PNO listed on their website (footer → "Customer Service" → "Nodal Officer").
+  * Email + send by registered post; PNO has 30 days to respond.
+==== Rung 3 — Income Tax e-Filing helpdesk + e-Nivaran ====
+  * **e-Filing helpdesk:** **1800-103-0025** / **1800-419-0025** for 26AS / TDS credit issues.
+  * **e-Nivaran:** login at incometax.gov.in → "Grievance" → category "TDS Mismatch / Form 15G-H".
+==== Rung 4 — CPGRAMS ====
+  * https://pgportal.gov.in → for bank issues: "Department of Financial Services". For TDS issues: "Department of Revenue" → "Income Tax (CBDT)".
+==== Rung 5 — Banking Ombudsman ====
+  * https://cms.rbi.org.in — file under RBI-IOS 2021. Free. Use after 30 days from bank.
+==== Rung 6 — Right to Information (RTI) ====
+PSU banks are public authorities (per **CBSE v. Aditya Bandopadhyay (2011) 8 SCC 497**). The Income Tax Department / TDS-CPC are also public authorities. PIOs:
+  * **For PSU bank:** PIO at the Zonal Office of the bank.
+  * **For TDS credit / 26AS reconciliation:** PIO **TDS-CPC, Vaishali, Ghaziabad**.
+  * **For broader IT Dept queries:** PIO **CBDT, North Block, New Delhi**.
+**RTI helps here when:**
+  * You filed 15G/15H, the bank acknowledged, but **TDS was still deducted** — RTI to bank PIO for: dealing officer, reason for not honouring 15G, action taken on the form.
+  * Your **15G/15H was rejected** without a written reason — RTI for the policy basis and the rejection note.
+  * The bank claims to have **uploaded to TRACES** but your 26AS shows TDS deducted — RTI to bank PIO for the upload challan / PRN number; cross-RTI to **PIO TDS-CPC Vaishali** for the reconciled record.
+  * You have asked the bank to **reverse a wrongly-deducted TDS** at quarterly rectification (Form 26B) and they are silent — RTI to bank PIO for the refund process status.
+  * For systematic TDS over-deduction across a branch / bank — RTI for the count of 15G/H rejections in the last quarter (statistical, not personal).
+**RTI does NOT help here when:**
+  * You filed 15G **knowing** your income is above the limit, and the IT Dept caught you — RTI cannot undo a misreporting penalty; you owe the tax.
+  * You want the bank to **reverse already-deducted TDS** for a quarter that has closed — that money is sitting with the IT Dept as a credit; only **ITR refund** can return it. RTI to bank cannot reverse closed quarters.
+  * You want the IT Department to **waive interest under §234A** because the refund was delayed — that's a **§119(2)(b) condonation** decision, not RTI.
+  * You want to know if you **should** file 15G — that's tax advice; RTI gives information held, not advice.
+  * Your 15G was filed at an **NBFC / private FD company** that is not a public authority — RTI Act doesn't apply; use NBFC Ombudsman (RBI) or consumer forum.
+See the dedicated guide: [[:rti-for-tds-it-refund-delayed|RTI for TDS / IT refund delayed — copy-ready template]].
+===== FAQs =====
+**Q. I'm 58 and my total income is ₹2 lakh — which form do I file?**\\
+**Form 15G** (you're below 60). When you turn 60, switch to **Form 15H**.
+**Q. I file 15H at SBI in April. Do I need to file again at HDFC where I also have an FD?**\\
+Yes. Each deductor is separate. File 15H at HDFC too.
+**Q. The bank says my 15G "did not get auto-validated" — what now?**\\
+Common when PAN-Aadhaar mismatch or the system flags interest > exemption. Check the rejection reason in the bank's portal; fix and refile. If it persists, e-Nivaran ticket on incometax.gov.in.
+**Q. Can I file 15G if I'm a salaried person?**\\
+Yes — if your **total income (salary + interest)** is below the exemption limit. Most salaried earning above ₹2.5 / ₹3 lakh cannot file 15G; they must let the bank deduct TDS and claim credit while filing ITR.
+**Q. What if I made a mistake in the estimated income?**\\
+You can file a **revised 15G/15H** at the same bank. The bank will treat the latest valid declaration as effective. If TDS was deducted between submissions, file ITR for refund.
+**Q. Does 15G / 15H apply to dividends now (since dividends are taxable in hands of investor)?**\\
+Yes, since FY 2020-21. For dividend income above ₹5,000 from a single company, TDS @ 10% is deducted under **§194**. You can file 15G/15H with the company / RTA (CAMS / KFintech) to stop dividend TDS, subject to the same eligibility conditions.
+**Q. The bank cut TDS in April even though I filed 15G in March. Why?**\\
+Because 15G filed in March is for the **previous** financial year. Refile after **1 April** for the new year — the form is FY-specific.
+**Q. Can my parent file 15H in my name on my behalf?**\\
+No. The declaration must be **self-signed** (digital or wet) by the account holder. Family members cannot e-sign on behalf.
+===== Related on RTI Wiki =====
+  * [[:file-itr-online-2026|How to file Income Tax Return online]]
+  * [[:link-pan-aadhaar-online-2026|How to link PAN with Aadhaar]]
+  * [[:apply-pan-correction-2026|How to apply for PAN correction or re-issue]]
+  * [[:rti-for-tds-it-refund-delayed|RTI for TDS / IT refund delayed]]
+  * [[:rti-for-beginners|RTI in 12 simple steps — for first-time filers]]
+  * [[:helplines:start|All Indian government helplines — one master directory]]
+  * [[:forms:start|RTI forms + state-wise fee chart]]
+//Last reviewed: 26 April 2026 by RTI Wiki editorial team. Basic exemption limits, 87A rebate amounts, and §80TTB / §80TTA deductions change with each Union Budget — verify on incometax.gov.in or write to admin@bighelpers.in if you spot a stale figure.//
+{{tag>form-15g form-15h tds-on-fd section-197a rule-29c senior-citizen-tax scss-interest sbi-yono-15g hdfc-15h bank-tds 80ttb income-tax-act citizen-guide help-first 2026}}

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