Form 24g - Income Tax

Details of transfer voucher for the month ending (month) mm (year) yyyy

Form 24G is a form that is required to be filled by the Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) (CDDO in case of Central Government only), as per Income-tax Department Notification no. 41/2010 dated May 31, 2010. In case of an office of the Government, where tax has been paid to the credit of Central Government without the production of a challan associated with deposit of the tax in a bank, the PAO / CDDO / DTO or an equivalent office (herein after called as AO in this document) government is required to file Form 24g.

Details Provided in Form 24g

Details of the AO filing Form 24g (AIN, name, demographic information, contact details).
Category of AO (Central / State Government) along with details of ministry/state.
Statement details (month and year for which Form 24g is being filed).
Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS).
DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA).
DDOs which are associated with the AO. If the DDO wants to add/delete or update details of DDO, same should be mentioned in the statement.

Preparation of 24G Form

A unique seven digit Accounts Office Identification Number (AIN) shall be allotted by the Directorate of Income Tax (Systems), Delhi, to every Assessing Officer (AO). Each AO will be identified in the system by this number. Each Drawing and Disbursing Officer (DDO) will be identified in the system by a Tax Deduction and Collection Account Number (TAN). This number is allotted by Income Tax Department. Every AO shall furnish one complete, correct and consolidated Form 24G every month having details of all type of deduction / collection viz. TDS-Salary / TDS-Non Salary / TDS-Non Salary Non Residents / TCS. Every Form 24G shall be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD). The accounts office prepares this form on the data structure approved by DIT Systems in Delhi. The Assessing Officer may use third-party software or a Form 24g preparation utility designed by NDSL or in-house functions to prepare the form.

How to Fill Form 24g?

The following procedures need to be followed for filling the form:

The very first thing will enter the month for which the form is valid.
In the next section details of the AO will have to be entered. These details will include:

The AO’s Accounts Officer Identification Number (AIN)
AO’s name
The AO’s detailed address
The phone number on which the AO can be reached.
The email id that the AO is using
The PAO registration number. This number is provided by the Central Records Keeping Agency.

The next section will be the part where details of the person responsible will be entered. These details should include:
1. The name of the person.
2. The designation of the person responsible.
3. The detailed postal address of the person.
4. The contact details of the person which should include the phone number and the email address.
The next section is where the type of the state is indicated. This is where you can indicate if another similar form has been filed earlier for the same period or not.
If such a form has been submitted for the same month earlier then you will also have to mention the provisional receipt number for that form.
The next bit is where the information about the category of the organization that is deducting the tax will be mentioned. This will either be the state or the central government and the exact one will be indicated by entering the name of the state and then the ministry that is deducting the tax.
The sub-ministry responsible for such a tax can also be mentioned in this section.
The next part is a table where each deduction needs to be entered according to the DDO responsible for such a deduction. This format will be used to indicate deduction for various category of people separately. The information that needs to be entered here will be:
1. The DDOs registration number
2. DDOs code
3. The DDOs TAN details
4. The name of the DDO
5. Their complete postal address
6. Their email address
7. The tax that has been collected
8. The total amount that has been remitted to the government's account
The next segment will be where a summary of the statement will be mentioned. This summary will include:
1. The number of individual DDOs
2. The number of entries made
3. The amount of that has been reported as deducted at source
4. The amount of tax that has actually be remitted to a government account
Once all these details are entered, the person responsible has to enter their name in the declaration stating that all the information contained in the form is true and sign the form.

How to Submit Form 24g?

Unlike many another forms, 24G does not require submission of hard copies. It should be submitted electronically only. But before this can be done, the AO will have to generate the form using a utility that the NSDL has published and use software published by them to validate the file.

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Frequently Asked Questions

Common questions about Form 24G Income Tax Filing Process and Details.

Form 24G is a form that must be filed by the Pay and Accounts Office (PAO), District Treasury Office (DTO), or Cheque Drawing and Disbursing Office (CDDO) as per Income-tax Department Notification no. 41/2010. It provides details of tax deducted at source (TDS) and tax collected at source (TCS) that has been paid to the government without a bank challan.

Form 24G needs to be filed by the Assessing Officer (AO) of the government office where tax has been paid to the credit of the Central Government without the production of a challan associated with the deposit of the tax in a bank.

Form 24G includes details of the AO filing the form, the category of AO (Central/State Government), the month and year for which the form is being filed, payment summary for different types of deductions (TDS-Salary, TDS-Non-salary, TCS), DDO-wise payment details, and a declaration by the responsible person.

An Assessing Officer (AO) is identified in Form 24G by a unique seven-digit Accounts Office Identification Number (AIN) allotted by the Directorate of Income Tax (Systems), Delhi.

A Drawing and Disbursing Officer (DDO) is identified in Form 24G by a Tax Deduction and Collection Account Number (TAN) allotted by the Income Tax Department.

Form 24G is prepared in accordance with the data structure prescribed by the Income Tax Department (ITD). The AO can use third-party software, a Form 24G preparation utility designed by NSDL, or in-house functions to prepare the form.

For each DDO, the following information needs to be provided in Form 24G: DDO's registration number, DDO's code, DDO's TAN, DDO's name, DDO's complete postal address, DDO's email address, tax collected, and total amount remitted to the government's account.

Form 24G is submitted electronically only. The AO needs to generate the form using a utility published by NSDL and validate the file using NSDL's software before submitting it.

The purpose of Form 24G is to provide details of tax deducted at source (TDS) and tax collected at source (TCS) that has been paid to the government without a bank challan by government offices.

Form 24G needs to be filed every month by the AO, providing a complete, correct, and consolidated statement of all types of deductions/collections (TDS-Salary, TDS-Non-Salary, TDS-Non-Salary Non-Residents, TCS) for that month.