Form 24G: Due Date, Status Check, How to File and Download Online

TDS amount deducted on payments should be paid by generating a challan by the deductors. When TDS is deducted by the government, the deducted amount can be paid without generating a challan (through book entry). Form 24G is a compliance mechanism, enabling this simple process.

Prescribed government officials consolidate the payment details (TDS-Salary/ TDS-Non Salary/ TDS- Non Salary Non Residents/ TCS) and pay the TDS amount to the appropriate authority in a single form known as Form 24G. It can be filed online via income tax portal, following simple steps. 

This article explains in detail, the meaning, who needs to file this form, due dates and steps to fill and upload form 24G.

What is Form 24G/Form 24G Income Tax?

• When the tax deductor or collector is the government, they need to file form 24G every month.
• Form 24G is a necessary document for Government Accounting Officers (AOs) for reporting Tax Deducted at Source (TDS). 
• All the details of TDS deducted (from salaried, non-salaried or non-resident individuals) and TCS collected can be filed in a single form 24G. 

Who needs to File Form 24G?

• The government entities that are required to deduct or collect tax reports to the responsible person, being
  • Pay and Accounts Officer or 
  • Treasury Officer or 
  • Cheque Drawing and Disbursing Officer (DDO) or 
  • any other person. 
• The responsible person (referred to herein as AO) is liable to file form 24G with details submitted to him.

Form 24G Due Date and Penalties

• Form 24G is to be filed by every Accounts Officer(AO) within 15 days from the end of relevant month.
• If the form is filed for the month of march, it needs to be filed within 30th April.
• Delay in submitting this form on time attract penal provisions under section 234E, amounting to Rs.200 per day for every day of default.
• But the penalty amount cannot exceed the amount of TDS deducted and TCS collected.

How to Fill Form 24G?

To fill out Form 24G, follow these steps:

Step 1: Enter valid month of filing the form.
Step 2: Provide Accounts Officer (AO) details including AIN, Name, Address, Phone Number, Email and PAO Registration Number.
Step 3: Enter the said person's details, including name, designation, address, telephone number and email.
Step 4: Indicate whether a similar form for the same period has been filed previously and, if applicable, provisional confirmation number.
Step 5: State the category of organization that deducts tax (State or Central Government) and mention State, Ministry and Sub-Ministry if applicable.
Step 6: Complete table for each deduction, including DDO registration number, code, TAN details, name, address, email, tax collected and total amount remitted.
Step 7: Summarise the statement, including the number of individual DDOs, entries made, amount deducted and tax paid to the government.
Step 8: State precision of the data in the form, sign and enter your name in the declaration.

How to Upload Form 24G Online? 

Follow these given steps to upload a duly furnished Form 24G online: 

Step 1: Prepare Form 24G statement using data structure as prescribed by Income Tax Department (ITD) which corresponds to the format for e-statements through TIN-FC.
Step 2: Download Form 24G Return Preparation Utility from from the official website of PAN and Tax Information Network Services. Refer to guide for step by step instructions. You will be able to find form 24G options in the downloads drop down on the home page.
Step 3: Validate the electronic statement using Protean's latest File Validation Utility (FVU), which can be downloaded from TIN website.
Step 4: Upload the electronic statement given to FVU by logging into the central TIN system online using the user ID, password and AIN.
Step 5: In central TIN system, select ‘Upload’ option from the main menu, select ‘Form 24G’ sub-option and upload the electronic statement.
Step 6: Make sure file name is 8 characters or less and upload multiple number of files if necessary.
Step 7: Check the status of the uploaded electronic statement by selecting ‘View Status’ from the main menu.
Step 8: Central TIN System will perform format-level validation and verify the AIN - User ID association. If the electronic statement is not valid or the AIN is not associated with the User, it will be rejected.
Step 9: After successful upload, the system will generate a provisional confirmation. AO can view as well as print the provisional confirmation.

If AO uploads Form 24G declaration through the AO account, there is no need to send Form 24G Statistical Report, Pen Drive/CD for Form 24G declarations received to Protean or TIN-FC.

Form 24G PDF/Form 24G Download

There are various websites that offers the option to download the form in PDF format. Therefore you can simply search online for Form 24G to download it in PDF format and choose a trustworthy site. 

How to Get Form 24G Receipt Number?

• A unique seven-digit receipt number is generated for each statement received on Form 24G in the central TIN system. 
• Directorate of Income Tax (Systems), Delhi assigns AIN to each accounting office, which facilitates identification of each office in the system.

Form 24G Status/Status of Matching with Form No 24G

• After submitting a valid Form 24G, TIN-FC will issue a provisional receipt as proof of submission but does not verify the authenticity of the information. 
• Check return processing status with provisional receipt number and account information number here.

Form 24G Bin View

After logging into the AO account, users can access View/Download Book Identification Number (BIN). To view/download BIN details, follow these steps:

Step 1: Select the period (Month and Year) for the Form 24G statements filed.
Step 2: To view/download BIN for a particular TAN, enter the TAN DDO and period (month and year) for the statements filed from Form 24G.
Step 3: BIN will be generated only for DDO records with valid TAN.
Step 4: Users can request a BIN (view/download) for a maximum period of 12 months.
Step 5: To verify the remitted tax amount, check the box, enter the tax amount and check the compliance with the central TIN system.
If it matches, 'it will display Quantity Match'; otherwise 'Quantity Mismatch'.
Step 6: The download file is a text file separated by hyphens (^). It is compressed and password-protected.
Step 7: Extract the ZIP file containing BIN details using WinZip version 9.0 and higher, WinRAR version 3.90 and higher, or 7-Zip version 4.65 and higher.

The password to extract the contents of this BIN file is a 7-digit AIN. The file contains DDO records with valid TAN along with corresponding BIN. In case of a large number of records, this file will be split into multiple files.

Final Word

Unlike other forms, you need to submit Form 24G electronically using the tool provided by NSDL. Before submission, AO has to generate the form using this tool and validate the file using NSDL-published software.