Submission of 15H

" I……………………………….do hereby declare that I am resident in India within the meaning of section 6 of the Income-tax Act, 1961. I also hereby declare that to the best of my knowledge and belief what is stated above is correct, complete and is truly stated and that the incomes referred to in this form are not includible in the total income of any other person under sections 60 to 64 of the Income-tax Act, 1961. I further declare that the tax on my estimated total income including *income/incomes referred to in column 15 *and aggregate amount of *income/incomes referred to in column 17 computed in accordance with the provisions of the Income-tax Act, 1961, for the previous year ending on .................... relevant to the assessment year ..................will be nil. "

So, if your tax liability after all deductions........... is NIL........ you can submit Form 15H.

The declaration says that your tax liability is zero. If your estimated total income is above 3 lac as per tax slabs, then declaration would be false.