Form 24G - Income Tax

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

Form 24G is an essential submission required by the Pay and Accounts Office (PAO), District Treasury Office (DTO), or Cheque Drawing and Disbursing Office (CDDO) (specific to the Central Government), according to the TDS notification issued by the Income Tax Department. As per Notification no. 41/2010 dated May 31, 2010, Form 24G is mandatory when tax payments are made to the Central Government's credit without a challan through bank deposits.

Details Provided in Form 24G

AO details submitting Form 24G, including AIN, name, demographic info, and contact details.
Government category (Central or State) with ministry/state details.
Statement detailing the month and year of Form 24G submission.
Payment summaries by deduction type (TDS – Salary / TDS – Non-salary / TDS – Non-salary Non-resident / TCS).
DDO payment specifics, including TAN, name, demographic details, tax deducted, and government remittance.
DDO updates (add/delete) related to AO in the statement.

Preparation of Form 24G

A unique seven-digit Accounts Office Identification Number (AIN) assigned by the Directorate of Income Tax (Systems), Delhi, identifies each Assessing Officer (AO). In parallel, every Drawing and Disbursing Officer (DDO) is identified by a Tax Deduction and Collection Account Number (TAN) from the Income Tax Department. AOs must submit a comprehensive monthly Form 24G, listing all deduction/collection types, such as TDS and TCS, aligning with the Income Tax Department’s prescribed structure.

This form is crafted using approved data structures from DIT Systems, Delhi. AOs might utilize third-party or in-house utilities or software from NSDL for preparing Form 24G.

How to Fill Form 24G?

To accurately complete the form, adhere to the following:

Enter the filing month and year at the start.
Provide AO details, comprising:
1. Accounts Officer Identification Number (AIN)
2. AO’s name
3. Detailed AO address
4. AO’s contact number
5. AO’s email address
6. PAO registration number from the Central Records Keeping Agency
Detail the person responsible, including:
1. Name and designation
2. Postal address and contact information (phone and email)
Indicate government type (Central or State) and verify prior filings for the same period.
If submitted earlier, provide the provisional receipt number.
Enter the organization's category deducting the tax (state or central government) followed by the specific ministry responsible.
Mention any sub-ministry liable for the tax in this section.
Fill in deductions based on the DDO’s responsibility in the designated table:
1. DDO registration and code
2. DDO TAN details
3. Full DDO name and address
4. DDO’s email
5. Total tax collected
6. Tax remittance to the government
Summarize the statement, covering:
1. Count of individual DDOs
2. Entry count
3. Amount reported as deducted at source
4. Amount remitted to the government
The responsible person must then declare the truthfulness of the details and sign the form.

How to Submit Form 24G?

Unlike other forms, Form 24G submission is entirely electronic. It must be generated via NSDL’s utility software and validated with their provided software before submission.

For more details on this process, or for additional assistance with income tax-related tasks such as ITR filing or planning, consult resources available on IndiaFilings.

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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.