Avoid unnecessary TDS on EPF withdrawals with legal self-declarations.
Avoid unnecessary TDS on EPF withdrawals. Understand when Form 15G or 15H applies, eligibility rules, income limits, and common mistakes that cause tax deductions.
What Are Form 15G and Form 15H?
Form 15G and Form 15H are self-declaration forms submitted to prevent Tax Deducted at Source (TDS). They tell the deductor, in this case, EPFO, that your total income for the financial year is below the taxable limit and you do not expect to pay income tax for that year.
Form
Who Can Submit
Form 15G
Individuals below 60 years
Form 15H
Senior citizens (60+)
Why TDS Is Deducted on EPF Withdrawals
TDS on EPF withdrawals is governed by income tax rules, not EPFO discretion. According to section 192A of the Income Tax Act, TDS will be deducted if the withdrawal amount exceeds Rs 50,000 and the employment tenure is less than 5 years.
When TDS is NOT applicable:
Transfer of PF account to another account.
Termination of service due to ill health.
Withdrawal after 5 years of continuous service.
Withdrawal amount is less than ₹50,000.
Eligibility Criteria for Form 15G
You may need Form 15G if all the following apply:
Your EPF withdrawal is before 5 years of service.
Withdrawal amount is ₹50,000 or more.
Your total taxable income for the year is below the exemption limit.
You only need to fill Part 1 of the form. Leave Part 2 blank for the EPFO office.
Field 1: Name of Assessee - Your full name exactly as per PAN Card.
Field 2: PAN - A valid PAN card is mandatory.
Field 3: Status - Write "Individual".
Field 4: Previous Year - The current Financial Year (e.g., 2025-2026).
Field 5: Residential Status - Write "Resident".
Field 16: Estimated income - The estimated PF withdrawal amount.
Field 17: Estimated total income - Total estimated income for the FY including the PF amount.
Field 19: Details of income - Fill in the investment account number (e.g., employee code/UAN).
How to Submit Form 15G Online via EPFO Portal
Most EPF claims today allow online submission. You follow a "Download → Fill → Upload" process.
Log in to the EPFO UAN Unified Portal.
Click on 'ONLINE SERVICES' and select 'Claim (Form 31, 19, 10C)'.
Verify the last 4 digits of your bank account.
Select 'Upload Form 15G' and upload the filled form in PDF format.
Proceed to submit the PF withdrawal claim with Aadhaar OTP verification.
Frequently Asked Questions (FAQs)
What happens if I don't submit Form 15G?
If the employee provides PAN but no 15G, 10% TDS is deducted. If no PAN is provided, TDS is deducted at 20% (or up to 30% depending on latest rules).
Is Form 15G valid for multiple years?
No, Form 15G is valid for only one financial year. You must submit a new form for each withdrawal in a different financial year.
Can NRIs submit Form 15G?
No, only Indian residents are qualified for submitting Form 15G.
Disclaimer: This article is for informational purposes only and does not constitute legal or financial advice. Tax rules and exemption limits may vary based on individual records and applicable laws.