Under section 197A, the recipient of income u/s 192A, 194A, 194, 194 DA and 194 EE can submit a declaration in form no 15G or 15 H (subject to certain condition) to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil. After this declaration, the payer of income will not deduct tax at source.
With effect from 1st June 2016, section 197A has been amended to give reference of section  194-I therein to provide that payments in the nature of rent may be allowed to be received without deduction of tax upon submission of declaration in form no 15G or 15H.