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What is WSUCircular ITIssues about?

Form No. 121 is a declaration under section 393(6) of the Income-tax Act, 2025, allowing taxpayers to receive certain incomes without tax deduction at source, applicable for individuals and specified entities with estimated total income likely to be nil. It replaces the earlier Forms 15G and 15H and is required to be submitted to each payer before income is credited or paid. The form includes details of the declarant, the nature of income, and a declaration of correctness, with specific eligibility criteria

Author

ankitsharmga8

Language

EN