Tax calculated on total income should be NiL.(Age limit reduced to 60 Years from from 1st July, 2012) Form 15H can be submitted only by Individual above the age of 65 years.Frequently Asked Question Answers On Form 15G And Form 15Hįorm 15H :- Declaration under sub-section (1C) of section 197A of the Income-tax Act, 1961, to be made by an individual who is of the age of sixty-five years or more ( Sixty Years from 1st July, 2012) claiming certain receipts without deduction of tax.