Individual taxpayers and Hindu Undivided Families (HUFs) across India are facing undue hurdles while attempting to file TDS Forms 15G and 15H on the Income Tax Department’s portal. The platform currently mandates the use of a Digital Signature Certificate (DSC) for submitting these forms, a requirement critics call “arbitrary” and “burdensome,” especially when compared to simpler authentication methods such as Aadhar Authentication is permitted for other tax-related filings.

Forms 15G and 15H are self-declaration documents submitted by individuals/HUFs to avoid Tax Deducted at Source (TDS) on income such as interest from fixed deposits, provided their total income falls below the taxable threshold. These forms are critical for non-taxable earners to prevent unnecessary TDS deductions, streamlining liquidity and reducing refund delays.  Practical Case Studies in Forensic Accounting & Corporate Fraud Investigation Click Here While filing Income Tax Returns (ITRs) and audit reports (Form 3CB-3CD) now allow Aadhaar-based OTP or Electronic Verification Code (EVC), the portal inexplicably restricts Form 15G/15H submissions to DSC-only authentication.

This disparity has sparked confusion and frustration among taxpayers, who argue that obtaining a DSC—a paid tool requiring annual renewal—adds undue financial and logistical strain for a single form.  Tax professionals highlight that Rule 131 of the Income Tax Rules stipulates that if an assessee can file an ITR without a DSC, other forms should similarly permit alternative verification methods. The DSC mandate has drawn sharp criticism, particularly from retirees, students, and low-income earners. Complete practical guide to Drafting Commercial Contracts Click Here Tax advocates note that DSC procurement involves technical steps, such as installing encryption software, which may challenge non-tech-savvy individuals.  Others speculate the requirement could be a temporary glitch, though the department is yet to clarify.  A growing chorus of taxpayers and professionals has taken to social media, urging the Income Tax Department to align Form 15G/15H procedures with ITR filings on X (formerly Twitter). How to Audit Public Charitable Trusts under the Income Tax Act Click Here

As of press time, the Income Tax Department has not issued an official statement regarding the discrepancy. Taxpayers hope for a swift update to the portal, mirroring the EVC/OTP options available for other services.  The DSC mandate for Forms 15G/15H underscores broader challenges in digitizing tax processes equitably. With the deadline for submitting these forms looming, stakeholders urge authorities to prioritize accessibility, ensuring compliance doesn’t become a punitive exercise. For now, affected individuals must either bear the DSC cost or risk TDS deductions—a dilemma demanding urgent redressal.