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.