Form 15H, Senior Citizen Declaration for No TDS (now Form 121)

Form No. 121, which replaced Form 15H under section 393(6) of the Income-tax Act 2025, lets a person aged 60 or more at any time in the tax year ask a payer not to deduct tax at source when the tax on their estimated total income is nil. The declarant fills in and signs Part A, and the bank or other payer completes Part B.

Steps

1. Download Form No. 121 from the Income Tax Department page.
2. Choose who fills each part: the senior citizen fills in and signs Part A, and your organisation as payer fills Part B.
3. Send it to the declarant before the income is paid or credited.

Source

• Income Tax Department

It can be signed electronically.

Steps

1. Get Form No. 121 from the Income Tax Department or your bank.
2. Fill it in and sign it, or submit it through your bank's online service.
3. Give it to each payer at the start of the tax year.

What the law asks for

E-signature

AcceptedForm No. 121 replaced Forms 15G and 15H from 1 April 2026. Banks and other payers accept it electronically.

Witnesses

None

Notary

Not needed

Remote signing

Not available

Registration

Not needed

Stamp duty

Not needed

Sources

• Income Tax Department: Form 121 FAQs

Checked 25 October 2026 against these sources.