A new form for self declaration of income, which is not covered under the tax deducted at source, has been introduced by the government.

In a notification on Wednesday, the Central Board of Direct Taxes said the Form No-15G is applicable for persons who are earning certain incomes without deduction of tax at source as provided under Rule 29C of Section 197A(1) and 197(1A) of the Income Tax Act.

Senior citizens are not covered under this.

"The rule relates to declaration by a person claiming receipt of certain incomes without deduction of tax at source and the relevant forms for the purpose of filing of self declarations," an official release said in New Delhi.

The CBDT has amended the Rule 29C and notified it for this purpose.