Declaration under sub-section (1C) of section 197A of the Income-tax Act, 1961, to be made by an individual who is of the age of sixty-five years or more (Sixty Years from A.Y. 2012-13) claiming certain receipts without deduction of tax.
Form 15H can be submitted only by Individual above the age of 65 years. (Age limit reduced to 60 Years from A.Y. 2012-13)
Estimated tax for the previous assessment year should be nil.
Form should be submitted before the first payment of interest.
Form to be submitted if interest on loan ,advance, debentures , bonds or say Interest income other then interest on bank exceeds 5000/-.
About Form 15G
Declaration under sub-sections (1) and (1A) of section 197A of the Income-tax Act, 1961, to be made by an individual or a person (not being a company or a firm) claiming certain receipts without deduction of tax.
Form 15G can be submitted by Individual below the age of 65 years (Age limit reduced to 60 Years from A.Y. 2012-13)) and Hindu Undivided family.
Form 15G should be submitted before the first payment of interest.
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All One Need To Know About Income Tax Deductions