What is Book Identification Number in TDS?

Introduction

I was taking up a webinar at ICAI, and one of the members of the audience asked me, "How to know the BIN value for Govt Deductors?" It was quite a basic question, but most of the people were unaware of it; hence, I decided to write a brief article on it.

The Book Identification Number, also called BIN, is a unique reference number generated by the Pay & Accounts Office, District Treasury Office, or Cheque Drawing & Disbursing Officer when filing Form 24G, which is used by government deductors for depositing TDS/TCS to track Tax Deducted at Source and Tax Collected at Source payments made by government offices without the challans.

Structure of BIN, i.e., 15 Digits of BIN:

The BIN consists of three parts:

The first part is the receipt number (i.e., the first 7 digits), which is generated by PAO/CDDO/DTO while filing Form 24G. The next 5 digits are the DDO serial number, which is a unique serial number assigned to the DDO, and then comes the date of Form 24G filing (YYYYMMDD).

An example of this number is 1234567-00001-20250131.

Where 1234567 is the receipt number, 00001 is the DDO serial number, and 20250131 is the filing date (31st January 2025).

Who requires BIN?

• Government deductors need a BIN as they are responsible for depositing TDS/TCS without a challan (just via book adjustment).

• Pay & Accounts Offices (PAOs), District Treasury Officers (DTOs), and Cheque Drawing & Disbursing Officers (CDDOs) who are generally responsible for generating BIN.

• Drawing & Disbursing Officers (DDOs) who use a BIN number for filing quarterly TDS/TCS statements (24Q, 26Q, 27Q, 27EQ)

What is the importance of BIN?

It ensures proper reconciliation of TDS/TCS that is deposited by government deductors, and this number is mandatory for filing TDS/TCS returns, as without BIN, TDS/TCS returns may get rejected. It prevents errors in verification of credit of TDS/TCS by the Income Tax Department; the last one is that it is used in the filing and processing of form 24G.

We must note that only government deductors (PAO/DDO) need to use BIN; private or non-government organizations use challan details instead.

How to Generate a BIN?

As this was the question asked to me in the webinar

First is PAO/CDDO/DTO Files Form 24G: In this, the concerned officer submits Form 24G to NSDL (TIN) for reporting TDS/TCS deductions; after processing that, TIN-NSDL generates the BIN for each Drawing & Disbursing Officer and provides it to the PAO; after that, the PAO sends the BIN details to the respective Drawing & Disbursing Officers for filing TDS returns.

It is not possible to generate a BIN manually; it is auto-generated by NSDL after filing Form 24G by the PAO/CDDO.

How to Check BIN?

Government deductors can check their BIN details online:

Steps to Check BIN on TIN-NSDL Portal

Step 1: Visit the OLTAS Portal: https://tin.tin.nsdl.com/oltas

Step 2: Click on "Challan Status Inquiry."

Step 3: Select the "For PAO/DDOs" option.

Step 4: Enter the required details:

1. TAN (Tax Deduction Account Number)

2. Challan Date

3. Major Head Code

4. Captcha Code

Step 5: Click on "View BIN Details" to retrieve the BIN.

Alternatively, you can check BIN in the Form 24G Statement filed with the TIN-NSDL, or you may contact the PAO (Pay & Accounts Office) for BIN details, or it can be checked by doing a login at the TRACES Portal and checking under "BIN View" if it is applicable.

How is BIN Used in TDS Return Filing?

For Government Deductors Filing TDS Returns (Forms 24Q, 26Q, 27Q, 27EQ), instead of a challan number, the deductor is required to mention the BIN details in the TDS return, then NSDL validates the BIN while processing the return, and in case the BIN is found to be incorrect or missing, the return may be rejected.

What are the key compliance requirements for government deductors?

They are required to file Form 24G every month if TDS/TCS is deducted; they should ensure BIN is generated and correctly mapped in TDS returns, use the TIN-NSDL portal to verify and track BIN details, and communicate BIN to DDOs timely to avoid return mismatches.

Conclusion

The Book Identification Number (BIN) is an essential compliance requirement for government deductors. It helps in tracking TDS/TCS deposits made without challans and ensures smooth TDS return filing. Government deductors must regularly file Form 24G, retrieve BIN from NSDL, and correctly report it in TDS returns to avoid discrepancies.

The author can also be reached at aman.rajput@mail.ca.in.