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Should a senior citizen have PAN to file Form 15H?

QUESTION: A recent advertisement does not make it clear that senior citizens without taxable income are entitled to file Form 15H even if they do not have Permanent Account Number (PAN). Kindly clarify the correct position of law.

ANSWER: All persons, including senior citizens without taxable income but with income liable for tax deduction at source, cannot file Form 15G or 15H without PAN. The reader apparently has in mind Sec. 197A(1C), which provides that a senior citizen can file Form 15H, even if the aggregate tax deductible amount exceeds the minimum exemption limit, making an exception for senior citizens to the requirement under Sec. 197A(1B). But then, the non-obstante clause with the words “notwithstanding anything contained in any other provisions of the Act” in Sec. 206AA effective from October 1, 2010, specifically provides in sub-section (2) therein, that “no declaration under sub-section (1) or (1A) or (1C) should be valid, unless the person furnishes his PAN in such declaration”. There was, therefore, no omission in the advertisement regarding TDS. There should, however, be no occasion for filing such Form, if the income liable for tax deduction at source falls below the limit for tax deduction.

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