How to allot UIN and other guidelines for Payers

Sometime back the income tax department had laid down new rules with respect to Form 15G and Form 15H applicable to Deductors/Payers. You can read about them here.

Form 15G and Form15H can be submitted by a Deductee/Payee, also referred to as a declarant in this article. Recently the tax department has provided further guidelines for the same.

[Read here if you want to know how to fill Form 15G]

 

Here are the guidelines from the income tax department for Payers –

 

Regarding Electronic Declaration –

  • The Payer is responsible for proper verification of the declarant through an electronic process.
  • The Payer shall archive log of electronic activity in the process of furnishing of electronic declaration.
  • The Payer is responsible to establish the identity and credentials of the declarant in case of any dispute.
  • It is mandatory for the declarant to quote PAN in Form 15G/Form 15H.

 

 

Allotment of UIN (Unique Identification Number) UIN to be alloted by Payers –

  • UIN shall consist of 3 fields
    • Sequence Number (10 alphanumeric for Form 15G/Form15H). For Form 15G à 10 alphanumeric characters starting with G following by 9 Digits (For example G000000001). For Form 15H à 10 alphanumeric characters starting with H following by 9 Digits (For example H000000001).
    • Financial year for which Form 15G/H is being submitted
    • TAN of the payer
  • Paper declaration should be digitized by the payer and it should bear sequence number out of the same ‘running sequence number’ (Field ‘a’ of UIN) series, as used for online submission.
  • UIN running sequence number series shall be reset to 1 in case of each TAN of the payer at the start of each financial year.

 

Furnishing declaration to the income tax authority

  • The payer will upload Form 15G and Form 15H received during a quarter on the e-filing website incometaindiaefiling.gov.in. Forms to be uploaded on a quarterly basis
  • The payer shall quote ‘sequence number’ (Field ‘a’ of UIN) in quarterly TDS statement against the transaction covered under Form 15G/H even though no TDS has been deducted.

 

Reconciliation mechanism:

  • The payer shall be responsible for reconciliation of allotted UINs as reported to the income tax department through quarterly TDS statement and through upload of these forms on a quarterly basis.
  • The payer must file an exceptional report for UINs (format of the report on incometaxindiaefiling.gov.in)
    • UINs not reported in TDS statements
    • UINs not uploaded on the income tax department website

 

You can also file your quarterly TDS statements here.

2 Responses to How to allot UIN and other guidelines for Payers

  1. Ram Babu B. Com December 16, 2015 at 1:33 pm #

    The philosophy of this country …? talks,sings etc. etc loudly and clearly about the happenings after death but NOT useful when 1 is alive.
    Thus the UIN No. once generated , How to verify is known.

    BUT nowhere it is given how to generate – who will generate i.e PAN holder, TAN holder.

    • cleartax-team December 16, 2015 at 4:24 pm #

      Sir, as the title of the post suggests UIN has to be alloted by the Payer.