Video Tutor Guide-How to fill Form 15G and Form 15H?

Recently EPFO started to deduct TDS and when I wrote a post  on this then I got many queries related to filling Form 15G and Form 15H. Hence, thought write a detailed video tutorial guidance about how to fill forms 15G and Form 15H. Many of us simply fill either of these two forms to avoid TDS from Bank Deposits. But who can actually submit the Form 15G or Form 15H?

Note-Effective from 1st October, 2015, CBDT launched the new version of Form 15G and Form 15H. Also, the new facility of submitting it online is started. You can go through below post to know more about the recent changes.

What is Tax Deducted at Source or TDS?

When you have any taxable income, then instead of paying the tax at the end, the tax will be deducted at a flat rate where it is arising. For example, in case of salaried the employer deducts the TDS or your Bank may deduct TDS on your Fixed Deposit (FDs) earnings. This TDS rate varies from one type of income to another.

In case of Bank FDs or RDs, if your total interest income from all FDs or RDs is greater than Rs.10,000 in a financial year (across all branches of a bank) then bank deduct TDS at the rate of 10%.  If you do not provide a PAN number, then this TDS will be 20%.

In case of Bank FDs where you opted for payment of principal and interest at the end of maturity only, if the above said threshold limit crossed then Banks deduct TDS on yearly (even though you did not receive the FD amount).

Usually, you receive a consolidated TDS certificate in form 16. Whoever deducted the TDS will issue the certificate in the month of April (immediately the next start of a financial year). In case of joint account FDs, tax liability will be on the first holder.

What is Form 15G and Form 15H?

Usually people submit Form 15G and Form 15H to AVOID tax. Also, usually bank officials request you to submit either of these forms to avoid TDS. However, there are conditions to submit either of these forms.

1) You have to submit either Form 15G or Form 15H when your total income does not exceed the basic exemption limit (in case of Financial Year 2015-16 the basic exemption limit for an individual is Rs.2,50,000, for an individual whose age is 60 years or more but less than 80 years then it is Rs.3,00,000 and for an individual whose age is more than 80 years then it is Rs.5,00,000). You can check the latest tax slabs in my earlier post “Budget 2015-New Tax Slabs and Rates for FY 2015-16 (AY 2016-17)“.

2) If your estimated tax liability for the current financial year is NIL.

However, no one bothers about these basic rules and try to avoid TDS as much as possible. Remember, avoiding TDS does not mean avoiding tax. At any cost, you have to pay tax on such taxable income.

Form 15G and Form 15H are nothing but self-declaration forms. Therefore, if a person is sure that he is not liable for any tax for that particular financial year, then he may submit Form 15G or Form 15H to the authorities who may deduct TDS.

Note that both Form 15G or Form 15H are not meant for NRIs, companies or firms. But only for an individual/HUF/AOP. You have to submit the form at the beginning of a financial year only. Otherwise, it will not be useful for you as TDS may already deducted.

Form 15G-This form can be submitted by an individual/HUF/AOP whose age is less than 60 years of age. You can download the Form 15G HERE.

Form 15H-This form can be submitted by an individual/HUF/AOP whose age is more than 60 years of age. You can download the Form 15H HERE.

How to fill Form 15G or Form 15H?

Effective from 1st October, 2015 CBDT launched the new version of Form 15G and From 15H. You can read all those updates in my blog post “Video Tutor-How to fill new Form 15G & Form 15H?“. Along with that, I also created a video tutor about how to fill the newly launched Form 15G and Form 15H.

There is no difference between two forms. Only the difference is of age condition attached to these forms for submission. Hence, in this below video I will show you how to fill the Form 15G.

Note these important points about TDS or Form 15G and Form 15H

  • Avoiding TDS does not mean avoiding TAX.
  • You have to fill the IT return in the same year when the TDS deducted.
  • Filing Form 15G or Form 15H does not mean that you no need to file IT returns.
  • If your bank deducted TDS then you have to file IT return and get back such tax deducted (if your tax liability is NIL in that particular year).
  • Always attach your PAN copy along with Form 15G or Form 15H.
  • You can view online all such TDS done in the portal called TRACES.

Hope this information will be useful for you in filling Form 15G or Form 15H.

196 Comments

  1. sir,
    As of today 28/7/2019, in form 15g, my amount to be filled in column 16 is 82k, then how much will be the amount to be filled in column 17 considering my salary was 25k, but m unemployed for last 90 days (my company shut down)

    Reply
    • Dear Paz,
      In 17, your total income inclusive of what you filled should be filled in Column 16.

      Reply
      • Hi Basu sir, where can we download FORM 15G , now I see we need to upload scanned copy for online withdrawal of EPF n EPS
        Thank you
        Venkat

        Reply
        • Dear Venkat,
          The format is same. However, you can download it from IT Dept website directly.

          Reply
  2. I resigned my Job in July 10 2015 and salary was 3.4 Lakhs.Totally I have 1.5 years experience.I have not done Income tax filing till now.
    I am going to withdraw PF from the company now and could you please help on below fields for Form 15G.

    Assessment Year:-
    Last Assessment Year in which
    assessed:-
    Present AO Code:-
    AO Code(under whom assessed last
    time):-
    Estimated total income from the sources mentioned below:
    Estimated total income of the previous year in which income mentioned in Column 22 is to be included:
    Which one I need to fill for PF withdrawl among SCHEDULE-I,II,III,IV,V:-

    Reply
  3. Hi Sir,

    How can i fill form 15g for premature epf withdrawal online and also explain each field of the column 19 of the form 15g.
    Please reply soon.

    Reply
    • Prakash-You can’t fill it ONLINE. Filling procedure is explained in video.

      Reply
  4. Hi

    Thanks for such a nice explanation on how to fill Form 15G. I have a query. I left India in 2012, my last filed ITR was for AY 2013-14 as FOREIGN (NRI).

    Now I need to withdraw my PF. Do I need to fill 15G or any other form? My company has sent me 15G to fill and also give a declaration to sign that EPFO can deduct tax at prevailing rate.

    Please help.

    Reply
      • Then in this case will EPFO deduct tax from my PF withdrawal? If yes Can I claim it back from IT ?

        Thanks

        Reply
        • Suraj-Yes, they will deduct if your service is less than 4 years. Yes, you can claim it back from IT.

          Reply
  5. I have the following query:

    I worked in a software organization from Nov 2011 to Oct 2012. My PF balance accumulated during my tenure of working (Nov 2011- Oct 2012) is less than 30000.

    I have recently applied for PF withdrawal filling up the required forms(Form 19, Form 10c and others). But I have a doubt regarding the column no 22 and column no 23 in form 15g. What is required to be filled in these columns?

    Column No. 22: Estimated Total Income from the sources mentioned below (Dividend from shares, interest on FD, NSC etc)-“This is NIL in my case.”

    Column No. 23: Estimated Total Income of the previous year in which income mentioned in Column 22 is to be included – “WHAT DO I NEED TO FILL UP IN THIS COLUMN?”

    Also, since I am applying in April 2016, what will be Assesment Year which needs to filled in Form 15g?

    Reply
      • It is there Basavaraj.

        Thanks,
        Sagar

        Reply
      • But for pf withdraw how and who will fill the 22. and 23 details

        Reply
        • Sagar-Whether ou have gone through the new form? Refer my new video once again.

          Reply
    • Hi Basavaraj,

      I have the same query as Debaditya. You have given reference link for it, I watched it but didn’t get point explained to fill for 22. and 23.

      Can you guide me for PF withdrawal. I terminated from company in Dec 2015 now (I am not working) but still i have not withdrwan my PF

      Reply
      • Sagar-Many fields removed from old to new. You have to fill the new one. If i not explained means such fields not available in new form.

        Reply
  6. Hello Mr. Basavraj

    I worked with a private company from Sep 2014 to March 2015 with CTC of 2.5 lakh and have not withdrawn my PF account yet, Is it mandatory to submit Form 15g?
    Right now i am self employed and not on a pay roll. could you plz guide me with ur valauable suggestions?

    Reply
    • Avinash-It is mandatory if your income is below Rs.2,50,000 a year. Otherwise, not required.

      Reply
  7. Hello Basavaraj,

    I worked for a Private Company from Jan -2009-October-2015 (which comes around 6.8yrs) want to withdraw my P.F amount.My Last Year (2015-16) salary and Other Income Comes to around Rs 2lakhs which is below the Normal Tax Slab of 2.5o lakhs. Do I Need to Fill Form 15G to withdraw my PF amount Or can i withdraw without filling form 15G ?

    Reply
  8. Hello Basu,

    I’m filling the new Form 15G for PF withdrawal. Most of my colleague who left the company has already withdrawn PF money while they are employed in another company.
    I’m filling the Form 15G, my annual income right now in new company is 264000 approx.
    My previous company the annual income was 192000, I worked there for 1.5 years. The PF amount from that company is 50000 approx.
    During my time with previous company I did not submitted From 15G, neither did I fill the Income tax declaration, since my income did not meet the tax declaration slab.
    Please answer my question; it will be grateful of you.
    What should I fill in 15, 16, 17, 18 and 19
    And what should I fill in Section Under Which the Tax is Deduction.

    Or whether I do not need to fill the above fields.

    I’m salaried person; I don’t have any other income other then my salary.
    I am trying to find the answers since last 6 months.

    Thanks and Regards
    Kiran Soman

    Reply
    • Kiran-First keep in mind that, you can’t withdraw the EPF if you are working NOW. Second thing, if your current income is more than Rs.2,50,000, then you can’t submit Forum 15G.

      Reply
      • Thanks for your quick response,

        Lot of my colleague from previous complay , who are already employed have already got the PF. Some of them without filling the From 15G (with same annual salary.

        I don’t understand, why is it easy for some and difficult for others?When both fall in same criteria.

        What should I do to withdrawn PF amount?

        Thanks and Regards,
        Kiran Soman

        Reply
  9. Hello Basu,

    I worked in my ex company for more than 5 years from 2007 to 2013. Now I want to withdraw PF and have submitted all relevant document to my ex employer. But they are asking for Form 15g before they can proceed with withdrawal request. My current taxable income is more than 2.5 lakhs and expected PF amount is around 2.4 lakhs. So, I guess I cannot submit form 15g.

    Could you please let me know if it is has been made compulsory to submit form 15g for PF withdrawal? I know few more people whose withdrawal request was rejected as form 15g was not submitted.

    I don’t mind if 10% tax is deducted from the PF amount. Just wondering why my employer is asking for form 15g, without which they will not process request further.

    Regards,
    Sameer

    Reply
    • Sameer-It is all because the person who asking for don’t know the rules of Form 15G submission. You show them the rulebook. If they don’t want to process then let them give it in written. This makes sense for you to complain against them with EPFO.

      Reply
  10. Hello Sir,
    I left my 4 year job in December. My income was more than 2.5 lakh, however I am not paying any tax due to the claims made (in terms of insurance, rent etc). So, am I require to fill in this 15G form or not and if yes then shall I write my total income as per my last salary slip? please sugggest

    Reply
    • Manish-After adding the expected income of EPF, you still fall in no tax zone, if yes, then don’t fill. You have to show income as per your current salary.

      Reply
  11. My PF balance is 35000. I worked only for 16 months in the previous organization. My PF balance is showing as 35000 including Employer contribution and pension fund. My income from APR 2015 TO Oct 2015 is not more than 150000. Currently not working since from past 3 months.
    For point 23. Do I need to enter 35000+150000 or just 35000?For Schedule 111 do I just enter the interest earned for PF(interest amount for both employee+employer contribution)?

    I want to withdraw PF using UAN. AAdhar and bank details are already linked to UAN. Regarding form 15, do I fill and submit the form 15 G directly to PF office.

    Reply
  12. Hi Basavaraj,

    I have query about TDS on FD and submission of Form 15G.

    Suppose I have opened a FD for 3 years with a sum of 1L on my spouse’s name, who is a home-maker.

    Can she submit Form 15G? If yes, then when to submit (as mentioned in your blog, TDS will be calculated every year and you had mentioned that to submit 15G at the beginning of a financial year)?

    Please clarify.

    Thanks.

    Reply
    • Mahesh-Yes, she can submit the Form 15G and ideally it must be at the beginning of finanical year.

      Reply
      • Thanks for the info. What if we miss to submit the same at the beginning of the financial year? Any alternative way?

        One has to submit Form 15G every year, till the tenure of the FD (say-3 years in this case)?

        Thanks.

        Reply
        • Mahesh-They deduct TDS quarterly. Hence, better to submit it at beginning. Yes, one has to submit TDS yearly.

          Reply
          • Introducing myself with a question which , if answered,will be helpful.
            My question is how to calculate interest on a FD or on a DDP? Suppose Mr X opened a DDP, compounded quarterly on 15/8/2013 for 3 years. Now what will be “declarable interest” for the FY 2016-17? Is this the total interest earned in 3 years or the interest earned from 01/04/2016 to 15/8/2016?

            Reply
            • Subhasis-It is total interest earned less of your deposited amount.

              Reply
  13. Hi Basavaraj,

    I worked in a company for 2 years and left on Sep 2014, presently working with another company and I joined this company on Oct 2014, presently my income is more than 2.5 L.

    I am planning to withdraw my PF deposited by last company and I have some doubts in filling form 15G like, what I should write in field 15(a), 15(b) 16, 17,18 and 19. I have not declared this income in my 2015-16 assessment.
    Please help me

    Thanks

    Reply
    • Shivayogi-If your income is more than Rs.2.5 lakh, then you can’t submit the Form 15G.

      Reply
  14. Hi

    I have a couple of queries for my case which I am mentioning below:

    ** I have worked with 3 employers and am not working since September 2015.

    ** Each of my employers is asking for Form 15G for PF withdrawal from each of the PF accounts, since they didn’t handle the PF transfer process smoothly earlier.
    This means, that I have to submit Form 15G to each of them alongwith Form 10C and Form 19.

    ** Will Form 15G details be same in all the 3 forms submitted at respective organisations(except Name of Business/Occupation-which will be company name. Plz correct me if I am wrong) or not?

    ** I do not have any investment to show in Point #22, so I will leave that part as blank.
    For point #23, I only have salary from April’15-Sep’15 to show as my income in current financial year(2015-16) and the tax for the same has already been deducted by my employer.
    So, should I just mention the expected PF and pension amount in point #23 or include my salary also for Apr-Sep’15. Wouldn’t that cause tax deduction on my salary again?

    ** Do I need to provide expected PF and pension amount in Form 15G as well?

    Please revert. This will be a great help.
    Thanks!
    Bhumika

    Reply
    • Bhumika-First check your income from April 2015 to September 2015 will be more than Rs.2,50,000 or not. If yes, then you can’t submit this form. Yes, submit the Form 15G to all employers. Yes, details will be same. However, you have to mention the income details of such EPF which you will withdraw and also details of where you submitted Form 15G other than the current one. Yes, provide the expected EPF+EPS income for the year.

      Reply
  15. Hlo sir,

    I was resigned few months ago and managing my dad’s business. I got my PF settlement as well. In future, if I want to go for a job, can I use my same PF account? Can I work?

    And one more question, am I able to see my pf account statement? If yes, how to do that?

    Reply
    • Mathan-You already withdrawn the EPF amount. So no need to mention the same account number. Please create login into EPFO portal and look at the statement passbook.

      Reply
      • Thanks, can I go for work? Because I withdraw epf stating doing business…in future can I go for a job?

        Reply
        • Also pls suggest investment plan.. I hav one lack rs and would required monthly income…

          Reply
          • Mathan-It depends on many factors, which I don’t know of you. Hence, hard to comment.

            Reply
  16. Hi Basavaraj sir

    I worked for a company for 4 years in Chennai till June 5th’ 2015. after that I moved to Dubai.

    Now I wanna withdraw PF.

    My accumulate PF amount is 2,27,756/-

    I worked in india in current year for more than 2 month (till june 5th) , am I not a NRI?

    If so should I pay tax for the my global income which I earn current year.

    In that case what should I fill in the following fields of Form 15G:

    16 – Sould I write only the my accumulated PF amount
    17. Should I write my income hich I earned in Dubai also
    18- This I the first time I am filling Form 15G
    19.

    Reply
    • Sivakumar-Your status will be NRI and hence you can’t submit Form 15G.

      Reply
      • Sir
        I stayed for nearly 3 months in this FY.

        Few say, as i stayed for more than 2 months in India in this FY, I am a Resident
        Please confirm

        Reply
        • Sivakumar-My error, I considered second condition than the first one. Yes, you are considered as an resident indian. However, for filing Form 15G, your income must be less than Rs.2,50,000.

          Reply
  17. Hi Basavaraj,

    I was employed in India until Oct 2014 and from Oct 2014 till Jul 2015 I was in the UK as a contractor for a UK firm. That is no other source of income from India after 20th Oct 2014. No I am currently not employed and in the process of withdrawing my PF.

    While filling the Form 15G, I am little not clear about the Schedules from I to V, because I hold NSC which was purchased in the year 2010 but maturity is Jan 2016. Also I have not withdrawn any amount from NSC until now.

    I also invested in PPF but my last deposit was on 31/12/2012. How should I fill the schedules from I to V.

    Please do help me.

    Thanks and Regards
    Kishore

    Reply
    • Kishore-You are not allowed to submit Form 15G if you are still staying outside India as you considered to be NRI. Ignore about NSC and PPF.

      Reply
  18. Hello Sir,
    I wanted to know that which column should be ticked of section 22 if I am applying for pf withdrawal of previous my job in pvt company?

    Reply
    • Kumudini-Please watch my new video available above. You get clarity.

      Reply
  19. Hi Basavraj,

    I’d like to know what precisely should be in the 5th field. Should it be “Resident Indian” or something else?

    Also when 18th and 19th fields are to be left blank, having not submitted any Form 15G due to unemployment, should we check “No” on the 15th field?

    Regarding “AY” and “PY”, to submit the form now, will it be “2016” and “2015”?

    Thank you.

    Reply
    • Ahimaz-It is Resident Indian. Yes, keep 18th and 19th fields blank. You have to mention PY as 2015-16.

      Reply
      • Ok, but what will be the AY?

        Reply
  20. Hi Basavaraj,

    Very informative article, thanks. I have a query regarding what to update for EPF withdrawals in “Section under which tax is deductible”. It would be great if you let me know.

    Thanks in advance,
    Priti

    Reply
    • Priti-Whether this question is related to old form or new form?

      Reply
  21. Hi Basavaraj,

    Thanks for answering all the questions with patience.

    I have a doubt.

    My scenario is I worked with an IT Company for 3 years and my PF was around 48,000. Now I am employed with another company with salary 6 lakhs per annum. The only way I have now is to transfer the PF ? Can’t I withdraw my PF since the source of income for me is 6 lakhs per annum which is more than the tax slab?

    Is there any way to whithdraw PF ?

    Thanks in advance.

    Reply
  22. Hi Basavaraj,
    I have few clarification regarding filling form 15g, my wife was working till Dec-2012 and after that she has taken break and now she is not working. Now we are applying for PF withdrawl and her company people have asked to fill Form 15g
    -During the period 2012-2015, she did not have any income and has not filled IT returns, so what we need to fill in the columns 16-19 of form 15g
    -Is it fine if we keep this columns blank

    Reply
    • Girish-In 16th field mention the total EPF amount you are expecting. Mention the same in field 17th. For 18th and 19th, if you not submitted any Form 15G then leave it blank.

      Reply
  23. Hello Sir

    I need small clarification on what to do. Below is the scenario.

    My father has a bank account in which the PAN is not updated. We came to know only when 3 FDs associated with that account got matured. So the bank deducted 20% on Interest Paid. Now, we submitted PAN to avoid such deductions in future. Now if we submit Form 15G, will it be of any use? and do we need to submit 3 Forms of 15G for 3 different FDs (same bank)?

    And in future, since the PAN is submitted, the bank deducts 10% on Interest at TDS, can it be claimed while filing taxes? His income is well within the limits.

    Please clarify. Thank you.

    Reply
    • Naresh-First keep in mind that submitting Form 15G is not the way to escape the tax. If they already deducted the TDS for current year, then it is of no use. Single form is enough for a bank. Yes, you have to show the interest income and based on your tax slab, it will be taxed. If your income tax rate is less than of what bank deducted, then you receive as refund. However, your tax rate is more then you are liable to pay extra tax.

      Reply
  24. Hi Sir,
    I am Sankar. I worked for 4 years and left my job on March 2015. Till now I am unemployed. I applied for PF withdrawal in May 2015 but didn’t put the date (employer requested not to put date and they will put while they send). My CTC is 1,40,000 and my PF is more than 30,000. When I call my employer to enquire about which date they sent my forms, they are not telling and the response was not good.
    Now my doubt is
    1. Whether I have to fill 15G
    2. If yes, then I have to sent only 15G or all the forms once again.
    Thanks in advance.

    Reply
    • Sankar-If your unemployer or doing business then apply for withdrawal. However, if you are doing job then you can’t widhraw. Yes, fill Form 15G along with withdrawal form and submit to your employer.

      Reply
      • Thanks for the reply.

        I have another doubt.

        Currently i am unemployed. I am joining a PSU bank next month and there we donot have PF account, they have their NPS.
        Is there any possibility to transfer my pf or I have to withdrawal only?

        Reply
          • Thank you so much for your help…

            Reply
  25. Hi,

    The EPFO office returned my PF forms recently asking for form 15g and PAN card copy. Thanks to your video and the comments below, I was able to fill the form. I have a couple of queries.

    1) Is part 2 filled by my employer or the respective PF office? Who is the deductee in case of PF withdrawals? Since I am sending the forms directly to the PF office I would like to know if employers signature is required anywhere in the form.

    2) in field 17, they ask for estimated total income of PY… I quit my job in Feb and am a housewife now. Since I am not earning, should I include income (including column 16 amount) from other sources like agriculture in that section?

    Looking forward to your reply.

    Regards
    Tejaswi

    Reply
    • Tejaswi-1) It is deductor (EPFO) who has fill the Part II. Your employer signature is not required.
      2) Yes, include the income which you mentioned in field 16.

      Reply
      • Hi,

        Thanks for the reply. A quick clarification reg field 17..did you mean that I should put in agricultural income under total income of PY?

        Thank you
        Tejaswi

        Reply
        • Tejaswi-It is exempt income. So I don’t think it is required to mention.

          Reply
          • Hi,

            Thanks a lot for the clarification. It was really helpful.

            Regards
            Tejaswi

            Reply
  26. Hi,

    I have resigned 3 months back and would like to withdraw the PF. I haven’t filed any tax till now. could you please help me to fill the form 15G for PF withdrawal?

    Reply
    • Mathan-I already explained details in above video and article.

      Reply
      • Do I need to fill column 22,23& 24 for pf widthdrawl? If yes, kindly let me know what should I fill? I don’t hav any income now…I am planning for business..

        Reply
        • Mathan-Please view my latest video rather than old one. You get more clarity as this is related to latest Form 15G.

          Reply
  27. Hello Basavaraj,

    Thanks a lot for providing detailed knowledge about form 15g as per the latest changes made in it . I do have a few queries .

    I left my previous company in Mar 2015 and joined a new organization a week later. I am trying to withdraw my previous company’s pf amount. As per advice from one of the epf experts , I am submitting form 15g with PAN copy so that 10% TDS gets deducted only .

    Total estimated income for Column 16 – 1.1 L(PF amount)
    Total Gross Salary for 2015-2016 = 4.84L

    Queries:-

    Column 15(B) – Latest assessment year for which assessed – I have filed IT return in this year a few months back so this should be 2015-2016. Is it right ?

    Column 17= Column 16 + Net Salary after deduction of PF,Gratuity and Income Tax(of 2015-2016 ) or Total Gross Salary including all or if any previous withdrawal Pf amount ?

    Column 19- Pf account no or the UAN no ?

    Declaration -Can I declare here for the previous and Assessment years .

    Reply
    • Gopinath-First point, being in job, you can’t withdraw EPF. Second thing, if your total income in a year more than the minimum tax slab (Rs.2,50,000), then you can’t submit Form 15G.

      Reply
  28. hi,
    I left my job 2 years back due to some reasons, now i am applying for pf withdraw, i have completed 10c or 19 form but how to fill 15g becoz i am unemployed last 2years. my pf more than >30000.

    Reply
  29. Thanks Basu for all your help.
    I was not able to comment on our discussion thread (no reply button there).

    Regards
    Harshaditya

    Reply
      • No,no.
        All my doubts are cleared. I just wanted to thank you for patiently answering all my queries.

        Regards
        Harshaditya

        Reply
  30. Thank you so much Basavaraj for your valuable information, it helped me a lot. But i still have some confusion regarding Field 19, you told me to fill EPF Details over there, but can you clarify me on the below things.

    (1) In Identification of relevant investment/Account : Can i enter PF Account Number ? or UAN Number ?

    (2) In Nature of Income : Here i don’t have any idea what to enter, please clarify me.

    (3) In Section under which tax is deductible : I don’t have idea regarding the Section NO, please clarify me on this.

    (4) In Amount of income : Can i enter Only EPF Amount ? or Do i need to enter Sum of Income from All sources(Means Salary + EPF) ?

    Reply
    • Sandeep-Please note that Field 19 is to be filled only in case you have submitted Form 15G (other than the current). Those information must be relevant to respective incomes, but not salary.

      Reply
  31. Hi Basavaraj,

    The link you provided too taking me to download Form 15G in PDF Format. So could you please provide me the link to download Form 15G in Word format. Tomorrow i am going to apply for my PF Withdrawal. So could you provide me the link as soon as possible. And i have a couple of question in filling the form, could you please clarify me for the below questions. Thank you.

    Questions :
    (1) Field 4(Previous Year) : I left my job on june 9 of 2015. So i am withdrawing my PF Now, so can i mention my Previous Year as “2014 – 2015” ? or which year should i mention ?

    (2) Field 16, (Estimated Income for which this declaration is made) : What i should enter here ? Do i need to mention my CTC here ?

    (3) Field 17(Estimated Total Income for P.Y) : Do i need to mention what i mention in field 16 ?(Because i am the employee from last 2 years and i don’t have any income apart form my job).

    (4) Field 19(Details of income for which declaration is filled) : Here what i need to fill in the fields like “Identification of relevant investment/Account”, Nature of Income, Section under which tax is deductible”, Amount of income, ?

    Please provide me with the options that i need to be filled. Your reply will be appreciated. Thank you..!!

    Reply
    • Sandeep-1) The income is taxable in current year. Hence, mention as 2015-16. This is the PY.
      2) The total income you will receive from EPF.
      3) It must be field 16+ your SALARY.
      4) Mention the EPF details.
      To download the latest Form 15G/H, click HERE.

      Reply
      • sir

        please suggest me

        what fill in column no- 19 is same amount in column no-16

        Reply
  32. Hi Basavaraj,

    I need link to download “latest Form 15g” in Word format. I have tried to download from Income tax website, but there it is having option only to download in “pdf” and “.tx”. But i am unable to open “.tx” file in my system. So could you please provide the link to download the latest form 15g. Your early reply will be appreciated. Thank you..!!

    Reply
  33. Hi Basu,
    Sorry to disturb you again.

    Please clarify the below queries.

    1. The online facility for submission of form 15G is for CBDT and NOT for provident fund withdrawal right.
    For that we have to submit offline all the forms to the concerned offices. My question is- what is the online submission useful for, say I am submitting via SBI netbanking page, whom I am submitting the form to?
    2. Also, will the Income tax authorities deduct TDS for the return money that I will get in this assessment year (already filed the returns) and I would need to submit form 15G for that too?

    Thanks

    Reply
    • Harshaditya-1) They just launched it. I hope EPFO will set up this facility to submit online. As of now, you have to submit it offline ONLY. If you are submitting the form using net banking facility of SBI, then you are submitting it to SBI ONLY.
      2) For your information, IT Dept will not deduct TDS, but the deductor (for example your bank or employer). First understand your eligibility for submission of forms.

      Reply
      • Thanks Basu.

        Understood the first point.

        Regarding second point, your article says “In case of Bank FDs or RDs, if your total interest income from all FDs or RDs is greater than Rs.10,000 in a financial year (across all branches of a bank) then bank deduct TDS at the rate of 10%. “. My return money will come into my savings account (in SBI), so by your defininition, I shouldn’t need to worry as TDS id deducted on the interest income for FDs and RDs only, right? Please correct me if I am wrong.

        Thanka a lot.

        Reply
          • Thanks Basu.

            Just a small doubt. Since I am unemployed right now, if in future I get a job in this year only and my income does get greater than 2,50,000 in this FY (2015-16), what would that result in? I would have already got the PF money without any TDS. But then at the end of this FY 2015-16, I would be liable to pay tax. Then will I need to pay the tax on the already withdrawn PF money anytime in future?

            Thanks

            Reply
            • Harshaditya-Yes, if total income within a financial year is more than Rs.2,50,000, then you are liable to pay on that TOTAL income (EPF and Salary).

              Reply
              • Ok, but how should I pay then, directly submit it to CBDT?
                If someone doesn’t, he is liable to be caught by the authorities and be charged accordingly right? (As in such cases I am sure non payment of tax is due to lack of information as would have been in my case if not for your blog)

                Thanks

                Reply
                • Harshaditya-You have to file the IT Returns. If any tax liability is there then pay dues.

                  Reply
                  • Ok, understood.

                    But as of now, till my income for this FY (2015-16) is less than 2.5 lakhs, I can claim EPF without TDS? If need arises, I will honestly pay the tax next year while filing returns, right?

                    Thanks

                    Reply
  34. Hi Basavaraj

    I left my job in January 2015. So would u plz tell me what is my assessment year and my assessed year.

    Thank you

    Reply
  35. Hi Basavaraj

    I left my job in January 2015. Can u plz tell me that my assessment year is 2015-2016
    And my assessed year 2014-2015.

    Reply
    • Kritika-AY not at all matters now in a newly launched Form 15G. Please go through the below new video.

      Reply
  36. Hi Basu,

    I left my job in May 2015 and have been unemployed since then. My total income for the FY 2015-2016 (i.e. from April 2015 to May 2015) is approx 1,00,000. Can I withdraw my PF amount (approx 56,000 as of today) without any deductions using form 15G?

    Thanks

    Reply
    • Harshaditya-Yes, you can use Form 15G and avail of staying away from TDS.

      Reply
      • Thanks basu for the super quick reply. Appreciate it.

        Just a couple of questions.
        1.Some TDS amount was deducted in april and may salary, so for that do I need to file return next year for this FY ?
        2. Can I use SBI netbanking to fill 15G form and submit online? How many does does it take normally to get the money?

        Thanks in advance

        Reply
        • Harshaditya-1) Yes. 2) Yes, now CBDT started submitting online. You can do that. It is purely depends on Bank of how many days it takes to get the money.

          Reply
          • Thanks Basu for your help. You are doing a great job.

            Regards
            Harshaditya

            Reply
  37. Dear Basavraj,

    Thanks for the video, it was very helpful

    I have left my company last year and I am working outside India from past one year. I have applied for PF amount and my company is asking me to fill up form 15G.
    My question is should I give residential status as NON RESIDENT and fill up only the PF amount in Section 22?

    Thank you

    Reply
    • Mohammed-If your status is NRI, then you can’t fill the Form 15G.

      Reply
  38. Dear Admin,

    What does it mean that the form 15g needs to be furnished in duplicate?

    Reply
    • Ratan-In that particular case, they are requesting for two forms.

      Reply
  39. If I have not filed the return for last 3 years, but my company has deducted the tax then will I have any problem in withdrawal of PF

    Reply
  40. Hi Basavaraj,
    I am applying for pf withdrawal.
    i) I have not submitted 15 g form before, then we have to fill or not “last assessment year in which assessed” column. ii) In column 23 “estimated total income of previous year” do we have to mention April 2015 to march 2016 income or April 2014 to march 2015 income?

    Reply
    • Jyothi-1) In which year you filed IT return? That year you have to mention. 2) No, it is April 2014 to March 2015.

      Reply
  41. Dear Sir,

    I’m trying to withdraw my PF for my previous organisation which I left in September 2013, I have been unemployed since and have no income from any source under my name ( from Section 22 and other sources as well). I have a few questions for you, kindly answer them

    1 – I have not filled the Form 15 G before, so do I have to fill the last assessment year and the name of the Jurisdictional Chief Commissioner ?

    2 – I have not earned anything in the last 2 years, so do i mention my total income ( gross and net ) as Zero or NIL ?

    3 – Should I strike off all the 5 schedules and write NA there ?

    4 – Do I have to fill the small declaration at the end as well ?

    Awaiting your prompt reply.

    Thanking you,
    Saurabh .

    Reply
    • Saurabh-1) Yes. 2) Yes. 3) NA. 4) Small declaration for what?

      Reply
      • Thanks for the prompt reply.

        For Section 21, how do I find the name of the jurisdictional chief commissioner of income tax ? ( Can I mention the same information that is mentioned in the Section 17 of the form or does it have to be the name of the person ?

        I have paid income tax on my salary when I was working, does that not count as being assessed (for section 21) ?

        Thanks,
        Regards,
        Saurabh Siddharth

        Reply
        • Saurabh-If you already assessed (filed IT Return) once, then no need to fill in Section.21.

          Reply
          • Thanks a ton !!
            You’ve been a great help !!

            Reply
      • Dear Sir,

        As per my previous conversation, i’m trying to fill the Form 15 G. It says that I need to furnish the form in duplicate, so do I have to send the photocopy of the form as I will be mailing the forms to my previous employer ?

        Thanks,
        Regards,
        Saurabh Siddharth

        Reply
  42. Hi Basavaraj,

    You have provided the information orally, so people who watch the video would not be clear to fill form-15G on their own still.
    For example:
    #3. Assessment year –> You have said, Individual’s tax liability for current financial year is nil and individual’s interest income for this particular financial year doesn’t exceed the basic tax exemption limit.

    (i) What does it mean? As i understood, individual cannot withdraw previous organization PF after resign the job and if the individual is working currently with income exceeds tax exemption limit. (As per EPFO rule, i believe). Am i correct?
    (ii) When an individual quits the company on Aug 2012 and he is working in another company still. He thinks to withdraw PF after couple of years. So in this case, what should be an assessment year at the cell #3 should be written in Form 15G? Either current assessment year (2016-17) or the assessment year when he resigned (2013-14)?
    (iii) You didn’t mention fill up the blanks where “Declaration/Verification” in Form-15G. There are two fill in the blanks in the paragraph

    Reply
    • Ashok-1) It means that individuals tax liability for current FY be NIL including his interest income. I don’t think what is doubt here.
      2) First basic rule, if you are in employment then you are not eligible to withdraw. Second rule, if your income during current FY is more than the basic exemption limit then you are not eligible to fill Form 15G or Form 15H. Regarding AY, he must right the current AY rather than the resigned AY.
      3) Please go through the video, it is not a rocket science and I explained in detail.

      Reply
  43. Dear Sir,

    I am in the process of withdrawing PF from my mother’s PF a/c amounting to Rs. 1.1 Lac (approx) . She had joined the organization on 1/3/13 and left the same on 1/3/15. Since then she is not working anywhere. As the tenure was less than 5 years and amount being greater than 30,000.00, the PF amount is eligible for TDS deduction.

    To avoid TDS deduction we have submitted “Form 15-G” along with the PF withdrawal documents. At S No. 23 of form 15-G we have mentioned the Estimated Total Income of the previous year (i.e. for FY 2015-16) as “NIL” as she is not working anywhere since 1/3/15 and also there is no income from any other source as mentioned at S No. 22.

    But, the EPFO office has returned the documents to us for twice, asking us to mention the Annual Income at S No. 23 or else they will deduct the TDS as per the norms.

    So I just wanted to confirm, whether we have to include the PF amount (which we are withdrawing) in the “Estimated Total Income of the previous year”. If not, kindly let us know, what could be the reason for form rejection.

    Thanking you in advance.

    Regards,

    Vikas
    (Rajasthan)

    Reply
    • Vikas-It is surprising to know that a person whose income is zero can how mention the last year income? If they are so rigid of TDS, then let them deduct. You can file ITR and get back the same easily. “Estimated Total Income of the previous year” will not include EPF, as you have not withdrawn it in last year.

      Reply
      • Dear Basavaraj,

        Thanks for your immediate response.

        One thing I would like to clear that, If we withdraw PF in the FY 15-16 , so do we need to include this PF amount in the Estimated Total Income of the FY 2015-16 for the assessment year 2016-17.

        Kindly clarify.

        Regards,

        Vikas

        Reply
  44. Hi Basavaraj,

    I am willing to withdraw my PF amount. My previous company work duration is 2.5 yrs and PF amount is 3 lakhs and 40 thousand.

    If I produced only PAN card TDS will be deducted at 10%
    The Form 15G is not acceptable in my case as the PF withdraw amount is more than 3 Lakhs.

    when I file my next IT return, If I show the PF withdrawal amount as income, Do I need to pay any additional TAX for this withdraw amount?

    Please advice.

    Thanks,
    Selvam

    Reply
    • Selvam-Yes, you have to pay tax based on your income tax slab.

      Reply
      • Hi Basavaraj,

        Thanks for your reply.

        When I withdraw My PF amount, they will deduct 10% of tax if I provide my PAN card.
        Then, why I need to pay tax again for this amount?

        Thanks,
        Selvam

        Reply
        • Selvam-They deduct TDS to make sure that taxable income must be properly taxed. To make sure that it must be taxed from right person, they ask for PAN.

          Reply
  45. Dear Sir
    I am Anil kumar Ernolla,
    My problem is regarding assessment year 2013-2014, At that time I worked for Piramal health care mumbai. I left that company in march ‘2013, my provident fund (PF no: MH/4505/719025) total is 75961/- rupees and they deducted 23472/- rupees as TDS, they told that this amount I can reimburse from IT Returns.

    During ITR filling I called on income tax care number and explained about my TDS deduction, they told that during ITR filling “add the deducted TDS in income tax paid column (TDS column)” same thing I was done, but IT office shown demand of 14300/- rupees(efilling acknowledge number : 322129850070814). I submitted rectification for filling same thing (CPC/1314/A1/1429932094) but IT dept provided again demand by saying “miss match in tax paid” (given demand of 14300/- rupees) (demand ID no: 2015201337007488465T). they provided intimation U/S 143(1) of the income tax.

    Now I decided to not show that TDS deduction (which was deducted in my PF) in rectification request, I want to submit rectification again. How can I do? I want to submit the rectification again, so which section I have to select during the rectification submission?
    Please do the needful asap.
    I f you have any doubts or queries, please let me know.

    Thanks
    Anil Ernolla
    8108046086

    Reply
    • Anil-The doubt is for you but not for me. Even though company deducted TDS, it does not mean that your tax liability ends. You have to pay the tax based on your tax slab. Hence, you are getting the notice. I think you need procedure guidance, which I can’t explain it here. If you have doubt then contact any tax expert of your area.

      Reply
  46. I have worked in software company for 4 years and resigned job on april 2015 and i am not working currently so i have requested for PF closure

    Is it necessary to submit Form 15G

    Reply
    • Usha-I explained about who can submit Form 15G. Please check your eligibility accordingly.

      Reply
  47. I am an non-resident but took up a teaching job last year in India for 4 months. I have moved back overseas again and want to collect my PF which could amount to 15K. My indian employer insists on the 15G form saying it is mandatory. Am I eligible collect my PF even without it?

    Reply
    • Anil-If your total income is less than minimum taxable income range, then only you have to submit Form 15G. If it is more then you are not allowed to submit this form.

      Reply
  48. Hello sir,
    I was working for 1year and 6months for a company and now I’m not in a job. I want to withdraw the pf amount.. Please guide me regarding this. This is first time and I have not assessed before so,what shall I fill in 15G form. I will mention the numbers, 3,6,7,10,14,18,20,21,22,23. My annual income was 1,15lakhs please do guide me as early as possible .
    Thank you.

    Reply
      • Thank you sir.
        Viedo helped me a lot. But, my doubt is what should I fill in 21 in 15 G and should I need to enter bank details in schedule 3. Please, kindly help me regarding this.

        Reply
        • Rajeev-If you have not assessed earlier year then mention AO and Ward. Otherwise keep it blank. If you have interest income then you have to provide bank details in schedule 3.

          Reply
          • Thank you sir.

            Reply
  49. Hi,
    Brilliant video. It helped a lot.

    I have a doubt. I was employed last year but as of july 2014 I am unemployed. I am planning to withdraw my PF account.
    I don’t have any other source of income currently.

    1) In the section 23 (Estimated total Income) , Should I mention the sum of my total income that I made in this financial year and the PF amount? or do I need to mention anything else.

    2) In schedule III, according to the video, I have to fill my PF Detail, right? But I am not sure about “Date on which the sums were given” or “periods for which sums were given” or “rate of interest”. I just know my PF account no. and total amount. I know my company joining date (If that’s helpful). Can you assist me on filling these details.

    3) Since currently I am unemployed, in section 19 should I write “n/a” or do I need to mention my previous company?

    Reply
    • sudx-1) Yes, you have to mention all income made during this FY.
      2) You mention of what you know.
      3) You mention your profession, no need to mention company name.

      Reply
  50. Hi sir,
    I need to withdraw the PF amount for 3 accounts in my name for same company (for 2 accounts i worked as contract and for 1 account was permanent in same company) and now have 3 PF accounts and want to withdraw the same.Do I need to mention all 3 account nos.in Form 15G? Please guide me what amount needs to be filled in 22 (Schedule 3 for PF withdrawal) and 23 and similarly in Schedule 3 what details needs to be filled.Please guide me with these.If possible please give your mobile no.so that i can call and discuss the same for more clarity.
    Thanks,
    Mahesh
    +91-9964652718

    Reply
    • Mahesh-Yes, mention all EPF details. Regarding what to mention in schedules and all, it is already explained in video tutor.

      Reply
  51. Hi Basavaraj,

    Thanks a lot for writing such a detailed article which is helpful indeed. I would like to know if I have to put my current taxable salary in field 23. I have filed the tax return for last year and have nothing to enter for field 22. What should I put in field 23, my previous job taxable income or the current job taxable income. So if my taxable salary income was for example 4 lakhs, do I have to mention here 4 lakhs.

    Warm Regards,
    Sujeet

    Reply
    • Sujeet-If your current income is taxable income (above basic exemption limit), then you can’t submit the Form 15G.

      Reply
      • Thank for the reply. I have applied for PF withdrawal, I have worked in my last organization for 2.6years and resigned on May-2015. Now I am working in a different organization with different salary. My previous employer has asked me to send filled in 15G form along with PAN Card and conveyed that it is mandatory for PF Withdrawal. That is why I am unsure whether to fill this form and what to declare at field 23. Please suggest.

        Reply
        • Sujeet-When you are into job, you can’t withdraw EPF. You can only transfer it. Hence, apply for EPF transfer rather than withdrawal.

          Reply
  52. HI,
    I am Anitha, i worked in a company from 2010 to 2013. and now only i tried to close my pf account, but they rejected my application because i didnt attach form15 and pan card copy. i need to know
    1. there is any problem for this much delay.
    2. need to send all details in new filled form (form10,9)

    Thanks in Advance
    Anitha

    Reply
      • hi,
        Thanks alot for your reply. I have one more doubt ie,
        When i sent the form first time, i attached my brother’s cheque leaf . After that i came to know that ,must attach our own cheque leaf. Can i change the account details using a whitner pen? Please help me on this. i am very confused.

        Thanks in advance
        Anitha

        Reply
        • Anitha-I am not aware about the correction rules of withdrawal form. Why can’t you use the new one and fill your own bank details?

          Reply
  53. Hi,

    I am Lavanya, currently working in company X from July 2015 in Hyderabad

    I worked in company Y from Dec 2012 to April 2015 but in different city (Bangalore).

    Now I am withdrawing PF from company Y. But finding it very difficult to fill FORM15G.

    Kindly let me know what to fill in

    1. assessment year

    2. Last Assessment Year in which assessed

    3. assessed in which ward/circle’

    4. Present ward/circle

    5. Address fields – 4, 5, 8, 9, 11, 12, 13

    6. I dont have any of the sources mentioned in field 22
    So shall I put total income ‘zero’ in 22 and 23 fields

    Thanks in advance

    Reply
    • Lavanya-Please replay the video. You get all answers to your doubts.

      Reply
      • Hi basavaraj

        I dont have any anything in form 22 and 24 so what i need to fill in 22 and 24

        Reply
    • Hi lavanya

      Can u giv ur mobile no , i also have same doubts reg form 15 G

      Reply
  54. Hi Sir,
    How to know the PF amount using PF account number?

    Reply
      • Thank you Sir.

        Now I have verified my PF amount in my account. EE Amount: Rs. 11256, ER Amount:Rs. 3631.
        And my Question is Why my Employer asked me to submit Form 15G? Since, Balance in PF is below Rs. 30,000. My service was to that Employer about 1 Yr only from June 2013… Currently I don’t have any source of income, Because of my Studies. Kindly advise on submitting Form15G.

        Reply
        • Prabhu-If the overall withdrawal amount is less than what is specified in EPF rule, then I don’t think Form 15G required. You show them the rule book.

          Reply
  55. Hi Basavaraj,

    I have worked for an IT firm for 4 Year 3 Months and I left the job in Feb 2015 and moved to USA.
    I have PF amount of Rs.274111/- inclusive of interest and I would like to withdraw. I have applied for it and application was rejected for the want of PAN and 15G

    I do not have any other source of income in India.

    I would like to know.
    1. Is the entire amount taxable? If yes, what % of amount will be deducted ? ( if I submit PAN and 15G)
    2. Can I apply for Refund of the Tax deducted while filing IT Returns for the Financial Year 2015-16 ( I have investments in LIC and do not have any other income in India for 2015-16)
    3. I read, the tax exempted till now on the PF amount will be reversed. Could you provide an example and explain.
    4. In Form 15G, what should be filled in Resident Status as I am in USA from MAR 1, 2015.

    Please clarify asap as I need to send the documents through a friend who is visiting India in 2 days.

    Thanks in Advance.
    Manjunath

    Reply
  56. Hi Basawaraj,

    I have worked with X organization for 3 years 5 months and my last working month was May 2015. I did NOT joined any organization since then as I am on my career break now. Currently, I plan to withdraw my PF as EE Amount is Rs.329142 and ER Amount is Rs.301345 as on March 31, 2015.

    My Question is,
    1. Is Form 15G is acceptable in my case as I am not holding any job at present moment (at the same time the withdrawal amount is more than Rs. 3,00,000/-).

    Please suggest whether should I submit Form 15G or go for TDS.

    Thanks
    Anil

    Reply
  57. Thanks for the post.
    I have a query. My mother is 62 yrs . There is some FD amounting to around 2 lacs in her name. Her PAN card is not made as she is not having any other income. Can 15H form be submitted in order to avoid TDS, if interest goes above 10000.

    Regards
    Sachin

    Reply
  58. Dear sir
    My name is Vinod and i would like ask regarding tax paying in FD.presently I working in Oman and this month last my visa will expire and I am not coming back to Oman.my question is that I am planning to invest rs 16 lakh in SBT as FD for 3 years, should I pay income tax for my monthly interest!
    Pls advice

    Reply
      • Sir,
        In India

        Reply
  59. sir i have worked for 3 years for a company and my PF started deducting from july 2013 to may 2015.
    as my annual CTC is 3.6 lakhs and i have currently left the job as i want to go for higher studies and wanted to withdraw all my pf amount ,so what and how should i fill the sections in 15g form like what should be my assesment year and as i dont have any of the estimated total income from the sources block 22 in 15 g form what should i do kindly help and guide me..which block should i fill??

    Reply
    • Sashi-AY will be 2016-17. If you don’t have any other estimated income for FY 2015-16, then leave the places as blank.

      Reply
      • thank you so much .
        so sir as i was relieved from my company on may 2015 so i should fill my assesment year 2016-17 right??

        Reply
  60. Dear Mr Basavaraj… you appear as a saviour for me by writing this article. I will ask many question regarding this. Please bear with me.
    First let me take you to the background. My wife got a wedding gift in Dec 2012 from her father (FD in her name). My wife is home-maker, and does not have any income and hence she did not filed any IT return by now. She got her PAN after the issuance of FD (which was subsequently provided to the bank, PNB). The maturity date for this is Dec 2015. Recently she got sms from the bank to submit form 15g/h to the bank , otherwise tax will be deducted.

    We am clueless about what should I do next. Should I make sure that my wife submit ITR this year or submitting the 15G/H to the bank is sufficient.
    I feel that bank did not registered her PAN subsequently when provided. Is there any method to find this. When you ask them directly, they are least interested solving your query.

    Reply
    • Yuvraj-No need to worry. First let them update the PAN number and along with that submit the Form 15G. You can claim the TDS already done by filing IT return. If your wife’s income within the minimum tax slab then she get all such deductions back.

      Reply
  61. Hi ,

    My Father is 75 Years and every year TDS is deducted from him FD’s even though he submitted 15H at the beginning of the financial year. Could you please help me out what can be done to avoide the TDS.

    Please suggest some good investment options for my father to get good ROI than FDs.

    Reply
    • Sujatha-If bank deducting TDS even after submitting the Form 15H, then discuss the same with bank. However, you can get the refund of such TDS by filing IT return at the end of financial year.

      Reply
  62. Hello Basu,
    Nice Article!! I have aquery here. I am a salaried person and my employer deducts the tax amount at 20%. But the bank deducts the tax at 10% on the interest gained. Now while filing the IT returns, should I pay additional tax considering 20 or 30% for the interst gained or deduction at source itsef is suffice.

    Regards
    Raghu

    Reply
    • Raghu-Yes, you are liable to pay the additional tax based on the tax slab you be.

      Reply
  63. Nice Post.

    Reply

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