Form 24G

How to File Form 24G: Step-by-Step Instructions

Form 24G is an electronic document required to be filed by government Accounting Officers (AOs) for reporting Tax Deducted at Source (TDS). This mandatory form serves as a compliance mechanism that consolidates payment details of tax deductions and collections made by government entities.

The filing requirement applies specifically to Pay and Accounts Offices (PAO), District Treasury Offices (DTO), and Cheque Drawing and Disbursing Offices (CDDO). These offices must submit Form 24G when tax has been paid to the credit of the Central Government without producing a challan associated with tax deposit in a bank.

Each Accounting Officer receives a unique seven-digit Accounts Office Identification Number (AIN) from the Directorate of Income Tax (Systems), Delhi. This identification number distinguishes individual AOs within the system, while Drawing and Disbursement Officers (DDOs) are identified by their Tax Deduction and Collection Account Number (TAN) allocated by the Income Tax Department.

Form 24G encompasses comprehensive information about taxes deducted at source, which is subsequently submitted to the Drawing and Disbursement Officer (DDO) for further processing. The form consolidates multiple types of deductions and collections, including:

• TDS from Salary
• TDS from Non-Salary sources
• TDS from Non-Salary Non-Residents
• Tax Collected at Source (TCS)

These various deduction types can all be reported in a single Form 24G, making it an efficient reporting mechanism for government entities.

The contents of Form 24G must include detailed information about:

1. The Accounting Officer filing the form (AIN, name, demographic information, contact details)
2. Category of AO (Central or State Government) along with ministry or state details
3. Statement period (month and year for which filing occurs)
4. Payment summary categorized by deduction type
5. DDO-wise payment details including TAN, name, demographic information, and total tax remitted
6. Associated DDOs

Additionally, Form 24G allows for adding, deleting, or updating DDO details when necessary.

Government entities must file this form on a monthly basis, submitting one complete, correct, and consolidated Form 24G that captures all applicable deduction and collection details. The electronic nature of Form 24G facilitates efficient processing and tracking within the income tax system.

Upon submission of a valid Form 24G, the Tax Information Network-Facilitation Center (TIN-FC) issues a provisional receipt to the Accounting Officer. This receipt serves as proof of submission but does not certify the authenticity of the information contained in the form.

Form 24G represents an essential component in the government tax reporting framework, particularly valuable to Accounting Officers for properly filing and tracking TDS information. It ensures systematic reporting of tax deductions and collections made by government departments, maintaining compliance with income tax regulations as established by Notification No. 41/2010 dated May 31, 2010.

Who needs to file Form 24G?

Government tax filing responsibilities designate certain offices as mandatory filers of Form 24G. The Income-tax Department, through Notification No. 41/2010 dated May 31, 2010, has explicitly identified these entities.

The filing obligation primarily falls on three types of government offices:

• Pay and Accounts Office (PAO)
• District Treasury Office (DTO)
• Cheque Drawing and Disbursing Office (CDDO)

These offices, collectively referred to as Accounting Officers (AOs), bear the responsibility for proper documentation and reporting of tax deductions. Furthermore, any equivalent office performing similar functions within government departments must also comply with Form 24G filing requirements.

The necessity for filing Form 24G arises under specific circumstances. Notably, these offices must submit the form in cases where tax has been paid to the credit of the Central Government without producing a challan associated with deposit of the tax in a bank. This situation is common in government transactions where internal accounting processes handle tax payments rather than traditional banking channels.

The filing mechanism follows a hierarchical structure within government entities. Initially, government departments that deduct or collect tax report these transactions to their respective responsible person. This responsible person might be a Pay and Accounts Officer, Treasury Officer, Cheque Drawing and Disbursing Officer, or another designated individual depending on the departmental structure.

Consequently, these responsible persons (referred to as AOs) become liable to file Form 24G with all details submitted to them. They serve as the consolidation point for tax deduction information from various Drawing and Disbursing Officers (DDOs) under their jurisdiction.

The form establishes accountability within the government tax collection system. Each AO must compile and verify information about tax deductions before submission. Hence, the AO acts as both collector of information and official filer of the consolidated report.

This filing requirement creates a standardized reporting mechanism for government entities. Rather than individual departments filing separate reports, the centralized approach through designated AOs ensures consistency and reduces administrative burden across government operations.

For proper compliance, all government entities involved in tax deduction or collection must understand their reporting obligations. Drawing and Disbursing Officers need to provide accurate and timely information to their respective AOs, whereas the AOs must ensure complete and correct filing of Form 24G.

The designation of specific offices as mandatory filers also facilitates better monitoring and tracking of government tax deductions. Through this structured approach, the Income Tax Department can effectively oversee tax compliance across various government departments and ensure proper accounting of public funds.

In essence, Form 24G filing responsibility rests with designated government accounting offices that handle tax payments made to the Central Government through internal processes rather than conventional banking channels.

Form 24G due date and penalties

The Income Tax Department strictly regulates Form 24G submission timelines with specific deadlines. Accounting Officers must adhere to monthly filing schedules that vary based on the reporting period.

For tax deducted or collected during April through February, Form 24G must be submitted within 15 days from the end of the month in which the tax was deducted or collected. Regarding March transactions, the submission deadline extends to April 30th. For example, the due date for filing Form 24G for August 2025 deductions is September 15, 2025.

Timely submission of Form 24G remains crucial since delays disrupt the entire tax reporting ecosystem. Late filings affect not only the Accounting Officer but also impact Drawing and Disbursing Officers (DDOs) who depend on the Book Identification Number (BIN) generated through Form 24G submission to file their quarterly TDS returns.

The Income Tax Department imposes significant financial penalties for non-compliance with Form 24G filing deadlines. In accordance with section 234E of the Income Tax Act, late submission attracts a fee of Rs. 200 for each day the default continues. Nevertheless, there is an upper limit to this penalty—the total fee cannot exceed the actual amount of tax deducted or collected during the reporting period.

Apart from the daily late fees under section 234E, the law provides for additional penalties. The Accounting Officer may face consequences under section 271H if they fail to file or substantially delay the submission. These provisions underscore the seriousness with which tax authorities view Form 24G compliance.

The calculation of penalty amounts typically occurs during processing of the TDS/TCS statement. During this assessment, if the deductor/collector has not voluntarily paid the late filing fees, the system automatically computes the applicable amount based on the duration of delay.

Failure to file Form 24G creates cascading problems throughout the tax reporting chain. Without the proper filing, BINs remain unavailable to DDOs, making it impossible for them to file accurate TDS returns. This situation creates compliance challenges since:

• DDOs cannot file nil returns in these circumstances
• Using fictitious BINs may trigger notices for short deduction
• Correction becomes impossible until the challan deposited by book entry is properly recorded

Beyond financial penalties, delayed submissions disrupt the payroll and tax return processes for employees. Such delays can impede timely processing of refund claims and potentially cause unnecessary complications for taxpayers.

For government departments, maintaining a robust system for tracking Form 24G deadlines proves essential. Monitoring these submission timelines helps avoid penalties while ensuring smooth processing of tax deduction details. Proper compliance facilitates the accurate and timely filing of associated tax documents throughout the government accounting hierarchy.

How to fill Form 24G step-by-step

Filing Form 24G requires meticulous attention to detail through a systematic process. Accounting Officers must complete several sections in sequence to ensure accurate reporting of tax deduction information.

1. Enter the filing month and year

The first field in Form 24G requires specifying the month and year for which the statement is being filed. This information appears at the top of the form as “Details of Transfer voucher for the month ending (month)mm (year)yyyy”. The filing period must correspond exactly to the tax deduction period being reported.

2. Fill in AO details (AIN, name, contact)

The Accounts Officer section requires entering the unique seven-digit Accounts Officer Identification Number (AIN) allocated by the Directorate of Income Tax. Moreover, the PAO registration number provided by the Central Record Keeping Agency must be included. Complete contact information encompassing the Account office name, full address (including city, state, and PIN code), email address, and phone number with STD code is mandatory.

3. Add responsible person’s details

Form 24G mandates comprehensive information about the responsible person. This individual is typically the designated officer in the Pay and Accounts Office (PAO), Treasury Office (TO), or Cheque Drawing and Disbursing Office (CDDO). Details required include the responsible person’s name, designation, complete address, email, standard telephone number, and mobile number.

4. Mention previous filings if any

This section requires indicating whether a statement has been filed earlier for the same month by selecting “Yes” or “No”. If “Yes” is selected, the provisional receipt number of the original statement must be provided. This step is essential for tracking corrections or updates to previously filed statements.

5. Select government type and ministry

The form requires specifying the category of deductor submitting the statement—either Central Government or State Government. Depending on the selection, additional fields become applicable. For State Government, the state name must be provided. Similarly, ministry and sub-ministry details must be entered where relevant.

6. Enter DDO-wise deduction details

This critical section requires entering information for each Drawing and Disbursing Officer under the AO’s jurisdiction. Required fields include DDO registration number, DDO code, TAN of DDO, name, complete address, city, state, PIN code, and email. Additionally, the total tax deducted/collected (sum of basic tax, surcharge, and education cess) and the total TDS/TCS remitted to the government account must be entered.

7. Add summary of deductions

The statement summary section provides a consolidated view of all deductions. This includes the count of distinct DDOs, number of entries in item 5, total TDS/TCS amount reported, and total TDS/TCS remitted to the Government account (AG/Pr CCA). These figures should reconcile with the detailed entries made earlier.

8. Sign and declare accuracy

The final step involves verification through a declaration statement that reads: “I hereby certify that all the particulars furnished above are correct and complete”. The responsible person must sign the form, enter the place of signing, and provide the date. This attestation confirms the accuracy of all information provided in the form.

Each of these steps must be completed thoroughly to ensure proper filing of Form 24G. Once prepared accurately, the form becomes ready for electronic submission through the prescribed channels.

How to upload Form 24G online

Submitting Form 24G electronically involves a multi-step procedure requiring specific utilities and validation processes. The Income Tax Department has established a standardized methodology for government entities to upload this form through the Tax Information Network.

1. Prepare the file using RPU

The initial step requires creating the Form 24G file using the Return Preparation Utility (RPU):

1. Download the Form 24G Preparation Utility from the Protean (formerly NSDL) Tax Information Network website.
2. Save the utility on your local disk after downloading.
3. Ensure Java Runtime Environment (JRE versions: SUN JRE 1.4.2_02/1.4.2_03/1.4.2_04 or IBM JRE 1.4.1.0) is installed on your computer.
4. Execute the utility by clicking on the ’24GRPU.bat’ file.
5. Select ‘Original’ from the available options in the RPU interface.
6. Fill in all required information in the ‘Statement Details’ tab followed by the ‘DDO Details’ tab.
7. Click the ‘Create File’ button at the bottom of the RPU page to generate both .txt and .FVU files.

This utility supports preparation of Form 24G with up to 75,000 records.

2. Validate using File Validation Utility (FVU)

After preparing the statement, validation is mandatory:

1. Download the File Validation Utility (FVU) from the TIN website.
2. Install the utility, which comprises two essential files – Form 24G FVU.bat and Form 24G_FVU_STANDALONE.jar.
3. The FVU is Java-based and requires JRE installation similar to the RPU requirements.
4. Run the FVU and validate the .txt file generated by the RPU.
5. Upon successful validation, a .fvu file will be generated.
6. If errors are detected, rectify them and revalidate until an error-free Form 24G is generated.

3. Log in to TIN system

Prior to uploading, access the central TIN system:

1. Navigate to the Protean TIN-PAN website.
2. Log in using your User ID, Password, and AIN (Accounts Office Identification Number).
3. Ensure the credentials match the AIN used in the Form 24G preparation.

4. Upload the validated file

Thereafter, proceed with the file submission:

1. Select the ‘Upload’ option from the main menu.
2. Choose ‘Form 24G’ from the sub-options.
3. Browse and select the validated .fvu file from your computer.
4. Ensure the filename is eight characters or fewer.
5. If necessary, upload multiple files to complete your submission.

The central TIN system performs format-level validation and verifies the AIN-User ID association. Files with incorrect formats or mismatched AIN-User ID combinations will be rejected automatically.

5. Get provisional receipt

Upon successful submission:

1. The system generates a provisional receipt number (PRN).
2. This receipt serves as proof of successful submission of Form 24G.
3. The provisional receipt acknowledges acceptance of the form but does not certify the authenticity of the information contained therein.
4. Retain this receipt for future reference and status checking.

Following upload, you can check the status of your electronic statement by selecting ‘View Status’ from the main menu in the TIN system. This allows you to track the processing status and ensure compliance with filing requirements.

Alternatively, the uploaded Form 24G status can be viewed on the TIN-NSDL website by entering your AIN and the Provisional Receipt Number (PRN).

How to check Form 24G status and BIN

After submitting Form 24G, tracking its processing status and accessing the Book Identification Number (BIN) becomes essential for completing the tax reporting cycle. The status verification process requires specific identification details and follows standardized procedures.

To check Form 24G processing status, Accounting Officers must access the TIN-NSDL website and provide two critical identifiers:

1. Accounts Office Identification Number (AIN)
2. Provisional Receipt Number (PRN) issued upon form submission

The provisional receipt serves merely as proof of submission and does not verify the authenticity of information in Form 24G. Upon accessing the portal, the system displays the current processing status, indicating whether the form has been accepted or requires corrections.

For BIN verification, government deductors can follow these steps on the TIN-NSDL portal:

1. Visit the OLTAS Portal
2. Select “Challan Status Inquiry” then “For PAO/DDOs” option
3. Enter TAN, challan date, major head code, and captcha
4. Click “View BIN Details” to retrieve information

Alternatively, Accounting Officers can log into their AO account and access View/Download BIN by selecting the relevant period. This functionality allows viewing BIN details for a maximum of 12 months at once. The system generates BIN exclusively for DDO records with valid TAN.

Importantly, users can verify remitted tax amounts by checking the compliance box and entering the tax amount. The system displays “Quantity Match” if amounts align with the central TIN system records.

Key Takeaways

Form 24G is a critical monthly compliance requirement for government accounting offices, with specific deadlines and penalties that can significantly impact the entire tax reporting chain.

• Government PAOs, DTOs, and CDDOs must file Form 24G within 15 days of month-end (April 30 for March)

• Late filing incurs Rs. 200 daily penalty under section 234E, capped at the actual tax amount deducted

• Use RPU to prepare the form, validate with FVU, then upload through TIN system for provisional receipt

• Complete 8-step process: enter period, AO details, responsible person info, previous filings, government type, DDO details, summary, and declaration

• Check status and BIN using AIN and PRN on TIN-NSDL portal to enable DDOs’ quarterly return filing

Proper Form 24G filing ensures smooth tax compliance across government departments and prevents cascading delays that affect employee refunds and DDO return submissions.

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