06 January 2016
Dear Experts, I would like to know following questions- 1. Is requirement of Alloting UIN is applicable from 3rd Quarter's return? 2. How to determine UIN with example? 3. it is unique to a Payer or Payee?
07 January 2016
UIN is required to be applicable from OCTOBER 1, 2015. The person responsible for making a payment or the Deductor shall allot a UIN (Unique Identification Number) to each Form 15G and Form 15H received. The Deductor shall mention the particulars of these Form 15G & Form 15H received during any quarter of the financial year along with the unique identification number allotted by him in TDS Quarterly Statements, whether or not any TDS has been deducted by him. The Deductor is no longer required to submit physical copy of Form 15G & Form 15H to the Tax Department. However, these forms must be maintained by the Deductor for a period of 7 years from the end of the financial year in which these are received. (Courtesy ClearTax)
UIN is a 10 digit alphanumeric code and for Form15G should start with G and for Form15H should start with H. You can know better in the following link. http://blog.cleartax.in/how-to-allot-uin-and-other-guidelines-for-payers/