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Form 121: Senior Citizen Tax Declaration

How to submit Form 121 to avoid TDS on interest for senior citizens with income below taxable limit.

Alok K Acharya & Associates
1 March 2025·Updated 31 August 20261 min read
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Form 121: Senior Citizen Tax Declaration#

What is Form 121?#

Declaration by senior citizens to avoid TDS.

Eligibility#

  • Age 60 years or above
  • Income below taxable limit
  • Interest income below threshold

Key Differences from 15G#

  • For senior citizens
  • Higher interest exemption (₹50,000)

Submission#

  • Submit to bank/Post Office
  • Each financial year
  • Before interest credit

Validation#

  • Name as per Aadhaar
  • PAN mandatory
  • Valid mobile/email

Conclusion#

Form 121 helps senior citizens avoid TDS.

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