Branch² Intelligence

Expecting nil tax liability this year? Know which form to submit to avoid TDS on bank interest, rent and dividend income

IN · 2026-09-27

India — direction and magnitude withheld

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Key takeaway

Form No. 121 replaces previous self-declaration forms for nil tax liability under the Income-tax Act, 2025.

  1. Step 1 · The triggerForm No. 121 is introduced under the Income-tax Act, 2025, allowing self-declaration for nil tax liability.
  2. Step 2 · Knock-oneligible SMEs and individuals submit Form 121 to banks and payers, preventing TDS on interest, rent, and dividend income.
  3. Step 3 · Reaches youimproved cash flow and reduced administrative burden for SMEs and individuals, as funds are not locked in TDS refunds.

The trigger is reported by the source below. The steps that follow are Branch²’s traced reasoning — how the shock could reach a business like yours, not a prediction.

Source: livemint.com

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