Form 15G - What is Form 15G? | How to Fill Form 15G for PF Withdrawal

When a salaried individual withdraws from their retirement or provident‑fund account such as the Employees’ Provident Fund Organisation (EPFO), tax‑deducted‑at‑source (TDS) may apply under certain conditions. One key tool to avoid unwanted TDS is the self‑declaration form known as Form 15G (and for senior citizens, Form 15H). This blog explains in detail what Form 15G is, the eligibility criteria, how it applies for PF withdrawal, the detailed procedure to fill and submit it (both offline and online), and things to watch out for in 2025. The aim is to provide you with a clear, well‑researched guide so you can handle your PF withdrawal with confidence.

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What is Form 15G?

Form 15G is a self‑declaration under Sections 197A(1) / 197A(1A) of the Income Tax Department of India for certain taxpayers. It is used to request that no TDS (tax deducted at source) be applied on specific incomes (such as interest income, provident‑fund withdrawal) if certain conditions are met.

Key points:

• It can be filed by an individual (resident), HUF or other eligible person except a company or firm.
• The taxpayer must be a resident in India. NRIs generally cannot file Form 15G.
• You must estimate that your total income for the year (including the income for which you are requesting non‑deduction) will lead to nil tax liability (i.e., your taxable income is below the basic exemption limit).

Who is Eligible for Form 15G (and difference with Form 15H)

Here is a summary of eligibility and differences:

Form

Eligible Applicant

Age Criterion

Conditions

Form 15G

Resident individual below 60 years, HUF, trusts (not company/firm)

< 60 yrs (typically)

Total estimated taxable income (including the payment in question) leads to nil tax liability.

Form 15H

Resident senior citizen (individual)

≥ 60 yrs

Same condition: income is such that tax liability is nil.

Other important points:

• The form is used by the deductor (bank, PF‑withdrawal body, etc) to decide not to deduct TDS.
• The deductor must verify the eligibility criteria, especially the “estimated total income” and ensure the declarant’s PAN is valid.
• If you submit a false declaration (i.e., your income is above the exemption, or you are not eligible), you may face penalties or prosecution under Section 277 of the Income‑tax Act.

How Form 15G Applies to PF Withdrawal

When you withdraw your provident fund (PF) balance from EPFO, especially before completing 5 years of continuous service, TDS is normally applicable under Section 192A.

Key rules:

• If you withdraw PF before completing 5 years of service and the amount is above a threshold (for example ₹ 50,000) then TDS at 10% may apply if you submit PAN but not Form 15G/15H.
• If you have completed 5 years of continuous service, then typically no TDS is applicable.
• By submitting Form 15G (if eligible) you can avoid TDS even if you are withdrawing early (less than 5 years) provided your total income for the year is such that tax liability is nil.

Hence, for someone withdrawing PF who meets the eligibility for Form 15G, submitting it can ensure no TDS is deducted.

Step‑by‑Step – How to Fill Form 15G for PF Withdrawal

Here is a detailed procedure, covering both what fields to fill and where to submit.

1. Download or access the form

• The form is available on the Income‑tax department website.
• EPFO portal also supports upload of Form 15G for PF withdrawal.
• Banks and financial institutions also provide the form.

2. Fill the form (Part I) – key fields

For PF withdrawal scenario, you typically need to fill only Part I of Form 15G.

Here are field‑by‑field instructions:

• Name of the Assessee (Declarant): Your name exactly as in PAN.
• PAN of the Assessee: Enter your valid PAN. If PAN is missing or invalid, the declaration is invalid.
• Status: Choose “Individual” (or HUF if relevant) – since for PF withdrawal it will be individual.
• Previous Year: Financial year for which the declaration is made.
• Residential Status: Must state “Resident”. NRIs are not eligible.
• Address, Email ID, Phone Number: Provide your full address & contact details.
• Whether assessed to tax under the Income‑tax Act: Tick Yes/No. If yes, provide latest assessment year.
• Estimated income for which this declaration is made: In PF context, mention the estimated PF withdrawal amount.
• Estimated total income of the previous year (in which the above income would be included): Provide your total estimated income from all sources for the year including PF withdrawal.
• Details of other Form 15G filed in the previous year (if any): Provide number and aggregate amount.
• Details of income for which this declaration is filed: Provide account/investment identification number, nature of income, section under which tax is deductible, amount of income.
• Declaration: At the end sign and date the form to certify that information is correct and complete.

3. Submit the form

For PF withdrawal via EPFO:

• Log in to EPFO UAN portal.
• Navigate: Online Services → Claim.
• Proceed to the withdrawal claim form. The portal will ask for Form 15G upload if needed.
• Upload the filled Form 15G (pdf) and submit with your other claim documentation.
• Ensure PAN is linked and bank details are correct.

If submitting offline:

• Print Form 15G, fill it manually, sign it and attach with your PF withdrawal claim form (Form 19/10C/10D etc) to EPFO.
• Provide the form to your employer/EPFO regional office as required.

4. Keep copies and track status

• Keep a copy (digital or print) of the filled form for your records.
• EPFO will process your claim and if your eligibility is established (including total income below threshold) then TDS should not be applied.
• If TDS gets deducted despite submission of Form 15G (or you later find you were erroneously eligible), you can file your income‑tax return and claim refund of TDS.

Things to Watch / Important Considerations

• Submitting Form 15G does not mean the income is not taxable; it means your projected taxable income for the year implies nil tax liability. If later your income is higher than you estimated, you may still need to pay tax or face penalties.
• Make sure your PAN is valid and the fourth letter is ‘P’ for individual.
• The “estimated total income” includes all income (salary, interest, PF withdrawal, etc). Make realistic estimation.
• If you cross the threshold or your tax liability becomes non‑nil, TDS exemption via Form 15G becomes invalid and you may face interest/penalty.
• For PF withdrawal: ensure you’re aware of the 5‑year service rule (after which TDS may not apply anyway) and other conditions (service termination due to illness/project completion etc) which may also exempt TDS.
• Submission deadline: While the form can be submitted when income arises, the deductor must upload the declaration to the Income‑tax department quarterly: within 15 days of quarter end (for first 3 quarters) and 30 days for the 4th quarter.
• False declaration consequences: If you are found to have submitted a form when you were not eligible, you are liable for prosecution and/or fine.

Sample Table: Quick Comparison for PF Withdrawal Scenarios

Situation

TDS Without Form 15G/15H

TDS With Form 15G/15H (if eligible)

Notes

Service < 5 yrs, PF withdrawal ₹ 60,000

TDS at ~10% if PAN & no Form 15G.

No TDS if Form 15G submitted and total income taxable = nil

Eligibility must be verified.

Service ≥ 5 yrs, PF withdrawal

No TDS in many cases.

With Form 15G, still no TDS – confirmation of nil tax liability needed

TDS rule waived due to service period, but Form 15G helps.

Total income (including withdrawal) < basic exemption

No TDS generally

No TDS via Form 15G

Even if service <5 yrs, if income is below limit & Form 15G submitted this helps.

Conclusion

Form 15G is a valuable self‑declaration tool for eligible residents in India (under 60 years or HUFs) which, when used correctly, can help you avoid TDS in scenarios like PF withdrawal or interest income. For PF withdrawal situations in 2025, if you are withdrawing your PF and your estimated total income for the year is such that your tax liability is nil, filing Form 15G (or Form 15H for senior citizens) ensures smoother processing and avoids unwanted tax deduction. As always, accuracy in estimating income, keeping your PAN valid and understanding the rules around service period (for PF) are key. Given that rules and thresholds can change, it is wise to verify with the latest notifications or consult a tax adviser before submission.