15G can generated at income tax department. If your comes under nil tax slab after deducting claims. Your aggreated total interest income(FD or epf) does not meet the threshold 2.5lakh.Epf in case more than 50,000 and within 5 years TDS will applicable.You can transfer to new of account. To avoid tax breaks.You can generate 15G at income tax filling website in above conditions. The best advice is contact CA , tax official.As of regulations: epfo should have to deduct TDS, later you can claim it on itr. But there may be a issue with form filling or with epfo officials.