DOP&T

Implementation of Income Tax Act 2025: Transition from Form 15G/15H to Consolidated Form 121

By TEAM CIRCULAR EXPRESS • 13 Apr 2026
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The Employees Provident Fund Organisation has issued instructions regarding the transition to the new Income Tax Act 2025, which replaces Form 15G/15H with a consolidated Form 121 for non-deduction of tax. Regional offices are required to assign a Unique Identification Number (UIN) to each Form 121 received and upload consolidated details to the Income Tax e-filing portal by the 7th of the following month. Members must ensure their final tax liability is zero and duly sign Part A of Form 121. Offices are advised to facilitate digital e-signing for these forms and ensure compliance to avoid penalties under the new Act. Existing claims filed with Form 15G/H before April 1, 2026, should not be returned but updated through member contact.
City
New Delhi
State
Delhi
purpose of issuance
To implement the transition from Form 15G/15H to the new consolidated Form 121 under the Income Tax Act 2025.
Most Important Details
Regional offices must assign a UIN to each Form 121, upload consolidated data to the Income Tax portal by the 7th of each month, and ensure members are aware of the new filing requirements effective from April 1, 2026.

Regards, Circular Express

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