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What is the applicability of Form 15G/H?

The applicability of Form 15G/H is based on the age and status of the customer, which is illustrated in the table below:

Type of Customer Remarks Age Form Type Basic Exemption Limit (Rs)
Individual Indian Resident Below 60 years 15G 2,50,000
Senior Citizen (Individual) Indian Resident 60 years or above at any time during the year but below the age of 80 years. 15H 5,00,000
Super Senior Citizen (Individual) Indian Resident 80 years or above at any time during the year. 15H 5,00,000
Other than Individual (i.e. Trust, Association, Club, HUF and Society ) Indian Resident Not Applicable 15G 2,50,000

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