EPF Withdrawal Claim Form 15G – How to submit Form 15G online to avoid TDS on PF Payment?

In 2015, the EPFO had issued a notification that TDS would be applicable on EPF full withdrawal Claims where accumulation (balance) is more than Rs 30,000 and the EPF member (Employee) has worked for less than Five years.

The TDS threshold limit has later been raised to Rs 50,000 in 2016-17. So, TDS is not applicable if the PF withdrawal amount is less than Rs 50,000.

If your EPF withdrawal amount is more than Rs 50,000 and PAN has not been verified in EPF portal then TDS will be applicable in most of the cases. In such a scenario, (if eligible) you can submit Form 15G/15H to avoid TDS being levied on your PF withdrawal amount.

In this post, let us understand – When is TDS applicable on EPF withdrawals? What are the rules related to TDS on payment of EPF Claim? How to avoid TDS on PF Withdrawal if PAN is not verified on EPF Member Portal? How to fill and submit/upload Form 15G? What is the procedure to submit EPF Withdrawal Claim Form 15G or Form 15H online?

EPF Withdrawals – Provisions related to TDS

TDS is not applicable in the following cases;

  • On Transfer of PF from one account to another PF account (EPF A/c) .
  • On Termination of service due to ill-health of EPF member and withdraws his/her accumulation.
  • If on discontinuation of Business by the Employer or any cause beyond the control of EPF Scheme’s member (Employee).
  • If PF withdrawal amount is less than Rs 50,000.
  • In case, employee withdraws amount more than with service less than 5 years but submits Form 15G /15H along with his / her PAN.
EPF Circular – No TDS on Payment of EPF if service period is more than 5 years

TDS is applicable in the following scenarios;

  • If employee withdraws amount more than or equal to Rs 50,000, with service less than 5 years, then:
    • TDS will be deducted @ 10% if Form-15G/15H is not submitted provided PAN is submitted.
    • TDS will be deducted @ maximum marginal rate (i.e., 34.608%) if employee fails to submit PAN.

Below is the flowchart to understand these implications.

EPF Withdrawal TDS applicable June 2015 EPF Balance - new TDS limit 50,000 from FY 2016-17
EPF Withdrawal Claim & applicability of TDS

How to submit EPF Withdrawal Claim Form 15G online?

I have observed that many of the EPF members are unable to get their PAN digitally verified in EPFO Unified Member Portal. The main reason for this is mismatch of personal details (like name or Date of birth) given in EPF UAN and PAN database (IT department).

Because of this, the EPFO is levying TDS on EPF full withdrawals. The only way one can escape from TDS is by submitting Form 15G or Form 15H (if eligible).

Kindly note that even if TDS is not levied, EPF withdrawal is treated as a taxable income if your service period is less than 5 years.

Who can submit Form 15G?

Tax payers who meet below conditions can file Form 15G with their tax deductors ;

  • Any Resident Indian (or HUF) who is below 60 years of age and
  • If your tax liability for the concerned Financial Year should be ‘NIL’ and
  • If total interest income for which Form 15G is being submitted, is less than basic exemption limit (i.e., Rs 2.5 Lakh for FY 2019-20)For example : If your salary income is Rs 1 Lakh and interest income is Rs 3 Lakh and your tax deductions u/s 80C is Rs 1.5 Lakh then you can not submit Form 15G. Here, your interest income is Rs 3 Lakh which is above the basic exemption limit.

Who can submit Form 15H?

Tax payers who meet below conditions can file Form 15H with their tax deductors ;

  • Any Resident Indian who is 60 years old or will be 60 years old during the financial year and
  • If taxable income (after claiming tax deductions) is less than the basic exemption limit.

How to submit Form 15G for EPF Withdrawal online?

Until recently there is is no online provision to submit Form 15G to the EPFO. However, the EPFO has come up with an online facility to upload Form 15G while submitting EPF Withdrawal claim online.

This facility has recently been made available in EPFO’s Unified Member Portal. You can now upload Form 15G / Form 15H and submit along with your EPF online withdrawal claim form.

  • Kindly visit EPFO Member Interface portal and login with your credentials.
  • Click on Online Services menu tab and click on Claim (Form 31, 19, 10C) option.
  • Verify last 4 digits of your bank account.
  • You will then be able to view EPF Withdrawal claim form.
  • Below ‘I want to apply for’ field , you can see Upload Form 15G option.
EPF Withdrawal Claim Form 15G Form 15H upload online EPFO unified member interface portal
How to submit Form 15G online for EPF Withdrawal to avoid TDS?
  • You can download Form 15G, take a print of it, fill it (only Part-1) with the required details, scan it, convert it into PDF file and then upload your Form 15G or Form 15H.

In case, you are unable to upload Form 15G along with EPF withdrawal claim form online, you can submit (by post or if possible in person) the Form 15G physical copy at the EPF regional office, along with the copies of PF claim acknowledgement, PAN card and Aadhaar card. Kindly mention your UAN and PF number on top of Form 15G.

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(Post first published on : 18-September-2019)

  • Shoyeb Khatib says:

    Dear Sreekanth

    I came to Sweden on secondment from an Indian company and have worked here for 4 years, last year I left and joined a local org here in Sweden. I have worked for 13.5 years with an Indian company, I am looking forward to withdrawing my PF, I have a question

    1. As I am not working in India anymore, can I request for the entire amount withdrawn
    2. I understand it’s non Taxable
    3. For 15 what should be selected in this section15 (a)

    15 (a) Whether assessed to tax under the
    Yes No
    Income-tax Act, 19615
    :
    (b) If yes, the latest assessment year for which assessed
    16. Estimated income for which this declaration is made 17. Estimated total income of

    Kindly let me know

    Thanks in Advance

    Regards,
    Shoyeb

  • Ishmeet says:

    Hi Srikanth,
    I tried claiming the amount from my PF account and since I am an NRI I did not submit the form 15G. They rejected the claim asking me to submit the form 15G. Can I submit it and claim again with the residential status as NRI?

  • Akshay says:

    I didn’t find the option to upload 15G form will trying to withdraw money from PF account.I tried several times but uploading 15G form option is not available. What to do now?

  • Ramanathan Kumarappan says:

    Hi Srikanth,

    I quit my job from India in October 2018 and moved overseas. Now I am trying to claim my of and pension. My aadhar and pan all have been verified. Still my claim got rejected because I didn’t submit 15G. I have filed tax returns for 2019-2020 but I didn’t file for 2020-2021 as no income during that period. Can you please confirm if I have submit? If so, what should be the answer for question # 4, 15a and 15b? Also my total income for 2019-2020 was 8.6L and PF total amount is around 80 thousand. Please advice if I can save tds if I submit 15G

    Regards,
    Ram

  • Lokesh says:

    Required for 9months withdraw for pf Form 15g , Requried sugnature and all

  • Monika says:

    I have withdrawn the pf amount before 5 years service and the amount is greater than 50k.
    Though I have submitted 15 g form,TDs got deducted.Is there any way to get it as refund?

  • Zawed says:

    Sreekant sir, I have some doubt about form 15G fillup as well as do it need to submit form 15G or not so I would like share some of my information so you can get solve my doubt.

    In my single UAN no.
    1st company worked 8.6yrs
    2nd company worked 8month only resigned on 30june 2020
    So my total worked is 9.2 yrs (ei.8.6yrs+8months)
    Here,I have doubt Will I consider under 5yrs or 5yrs above for working tenure??

    And 2nd thing is Till now
    my employee share 1.9Lakh
    My employer share 70k
    Pension contribu. 89k
    On here my total pf amount is around 2.6L excluding pension contributions
    So m,I need to submit form 15G

    And 3rd my salary gotten from my last company is around 23k per month
    For my last company I joined on nov.2019 and left on June 2020, if I need to submit form 15G the on form fillup so.no.16,17 what have to be filled.
    Please suggest me
    Waithing for your kind response
    Thank you
    Regards zawed
    If possible please contact me or what app to my no.7005270499

    • Sreekanth Reddy says:

      Dear Zawed,
      1 – Did you get the funds from 1st company transferred to 2nd company EPF account?
      2 – It depends on whether you have other incomes in that FY as well??
      3 – Are you currently employed and contributing to EPFO scheme??

  • MINAL says:

    Hello sir,
    I want to withdraw my epf,I was working in company frm 2010 to 2016,so my employee share is more than 1.5 lakh and employer share is near abt 1 lakh and the pension contribution is 60K.My KYC is approved like PAN AND AADHAR.
    Now i want to withdraw full epf i.e.employee, employer and pension contribution too.
    My Queries are-

    1] How can i withdraw full epf,i.e.employee, employer and pension contribution too.

    2]Does TDS wll deduct if yes then what is the process to save TDS

    THANK YOU…

  • Arun says:

    Hi,

    Thanks for the great blog post!

    I have a query regarding my PF withdrawal.

    I started working in July 2010 and worked in 5 different organizations before I moved abroad last year. In all organizations I had got a new PF account number. I got UAN in January 2014 and that was linked to my 4th organization.I transferred all my previous PF accounts to this PF account that was tagged to the UAN. I joined my last organization in May 2017 and worked there until December 2018 (Tenure 1.5 years). This PF account was also linked with UAN so I transferred all my previous PF balance of 4 companies to this account. In the UAN portal , I can only see the summary for only 2 accounts.

    Now, I want to withdraw my PF as I no longer work there. My query is:

    1). When I try to withdraw my PF online, it only shows tenure of my last organization which is 1.5 years. Now if they confirm my tenure through UAN it’ll still be 4 years 11 months. Does that mean that they’ll deduct TDS?

    2). If they look at all closed PF accounts then there won’t be any issue but I am not sure if they do that. How do I avoid TDS in this case?

    Would really appreciate your response!

    Regards,
    Arun

    If they track my UAN tenure, it’ll again be 4 years 11 months

    • Sreekanth Reddy says:

      Dear Arun,
      May I know if your Aadhaar and PAN have been linked and verified in UAN portal?

      Does your EPF Passbook reflect transfer (entrires) of previous EPF balances??

      • Arun says:

        Hi Sreekanth,
        Thanks for your reply
        Yes, my Aadhar and PAN are linked and verified on the UAN portal.
        My UAN account shows 3 passbooks for 3 accounts (say X,Y,Z). passbook Y has transfer entries of 3 old accounts including X. Passbook for account Z has details of transfer of account Y. Hence, account Z , which is the most recent account, shows the consolidated PF amount from all 5 accounts.

        • Sreekanth Reddy says:

          Dear Arun,
          Ideally, in you case, EPFO should not deduct TDS.
          Even if they deduct, you can claim it when filing your Income Tax Return.
          Suggest you to submit a grievance to the EPFO on this and just check with them as well about the consolidation of EPF accounts and also request for Annexure-K (which gives you details of your EPF transaction entries).

          • Arun says:

            Thanks Sreekant. That really helps. One last query. Can I also request for the Annexure-K? Isn’t it an internal/confidential document of regional EPF offices?

          • Sreekanth Reddy says:

            Yes, you can request it, they will share it to your email-id ..

          • Arun says:

            Thanks again. Really appreciate your help.

          • Arun says:

            Hi Sreekanth,

            You were spot-on! I raised a grievance at the portal and they have confirmed my full service history. Thanks again for your suggestion

  • pundlik says:

    Dear Sir,

    My friend having 2 accounts in one UAN, now he left the job. He want to withdraw his full pf amount. So please guide me to how to withdraw his full pf amount.

  • ANANDA KUMAR says:

    U a n .no.1004777214** hai eska password bhul gaye hai or mobile number bhi bhul gaya hai esme Aadhar number jodna hai Aadhar number hai 938834453*** or mobile number hai 80819495** mobile number bhi jodna hai

  • Devesh Kumar says:

    Merie date of birth h 01/01/1996 or galut h Date of birth 01/06/1996

  • Devesh Kumar says:

    Sir sub galut hai sir Mera name or date of birth Mera name h devesh Kumar or esme h anurag or Sir uan 100583736*** pf no.620 Mera no sir acotivot kerdena sir 70601098** proveda herblas privete limited company haridwar sidcul

  • Hardik says:

    Very Nice Article and You are always draft real information that people want to know. Thanks you for your effort on blog.

    I’ve shifted out side of India and no employment after June 2016. Haven’t Withdrawal PF amount. Will I get yearly Interest on idle PF account ?

  • Rakesh says:

    Hi,
    One question to which I have not got any clear-cut answer. Hope you might be able to answer(or find out from someone authoritive/experienced enuf to know and answer) – Does the 5 year rule is still be valid if say a person was in job for say 3 or 4 years(with same or more than 1 employer) then left the job becoz say he was not able to find any job or wanted to FIRE etc BUT he did not withdraw his EPF. Now after completion of 5th year from the date of EPF account first deposit(his EPF remained with his last company and earning Interest until then), he then applies for complete withdrawal. Will TDS still be deducted? Coz as per EPF/IT rule EPF is completely tax-free if withdrawn after 5 years. I feel if the amount was with EPF Body/Private Trust for 5 years then EEE should be given but best if you can tell.

    • Sreekanth Reddy says:

      Dear Rakesh,
      No, such EPF withdrawals will be considered as a taxable income, as the service period (contribution period) is less than 5 years.

      • Rakesh says:

        Thanks Sree. One followup question – Can I do partial withdrawal which ofcourse will be taxable but since I am not working right now(FIRE), it will help me fill deficit income upto 5L that way I pay no tax if I manage to keep my total income from all sources(incl. partial EPF) <=5L. Any clause in IT Act which says the EPF is taxable even if you are otherwise not taxable?

        • Sreekanth Reddy says:

          Dear Rakesh,
          I believe that Partial PF withdrawals are not taxable.
          However, the interest accumulated during non-contribution phase is a taxable income.

          If your income is below taxable limit then its fine.

  • SARVESHWARA NAND says:

    thank you very much sir,
    you have given very good information regarding 15G and other issues related PF.
    thanks a lot again.

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