Form No. 15h - Declaration Under Section 197a(1c) Of The Income-Tax Act, 1961 To Be Made By An Individual Who Is Of The Age Of Sixty Years Or More Claiming Certain Receipts Without Deduction Of Tax Page 5

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4.
The person responsible for paying the income referred to in column 21 of Part I shall not accept the
declaration where the amount of income of the nature referred to in section 197A(1C) or the aggregate
of the amounts of such income credited or paid or likely to be credited or paid during the previous year
in which such income is to be included exceeds the maximum amount which is not chargeable to tax and
deduction(s) under Chapter VI-A, if any, for which the declarant is eligible.";
5

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