Tds deposit without challan

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Querist : Anonymous

Querist : Anonymous (Querist)

08 May 2012 Dear expert,
In case of a government deductor, what is the procedure to deposit tds on the same day of deduction, without presenting the challan at bank.
Please advise me.

Querist : Anonymous

Querist : Anonymous (Querist)

11 May 2012 Please reply soon

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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27 July 2025 In the case of a **Government deductor**, when **TDS is deposited without production of a challan**, it is done through **book adjustment** and **not by remitting cash or cheque at the bank**. Here's how the process works:

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### ✅ **TDS Deposit by Government without Challan (Book Entry System)**

This is governed by **Rule 30(4)** of the Income Tax Rules, 1962.

#### 🔹 Who can use it:

* Government deductors **without use of challan** (i.e. not paying through a bank)
* This is applicable where **payment is made by book entry (transfer voucher)**

#### 🔹 Procedure:

1. **TDS is credited to the Central Government** through a **book entry** (called **Transfer Voucher** or **Treasury Voucher**).
2. The Drawing and Disbursing Officer (DDO) prepares the **Form 24G** for monthly TDS remittance.
3. The **Pay and Accounts Officer (PAO) / Treasury Officer / Cheque Drawing DDO** is responsible for:

* Consolidating all deductions
* Filing **Form 24G** with the **TIN Facilitation Centre (NSDL)** or online at [TIN website](https://www.tin-nsdl.com)
4. Upon submission of Form 24G, the system generates a **Book Identification Number (BIN)**, which must be quoted by DDOs in their quarterly TDS returns.

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### 📄 Key Forms Used:

* **Form 24G** – Statement for TDS deposited without challan by Govt. deductors
* **BIN (Book Identification Number)** – Contains Receipt Number of 24G, DDO serial number, and Transfer Voucher Date

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### 📅 Due Dates:

* **Form 24G** must be filed by the **15th of the following month**.
* TDS deposit via \*\*book adjustment must be done on the **same day** of deduction.

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### 🔗 Reference:

* Rule 30(4) of Income Tax Rules
* CBDT Circular No. 8/2012, dated 5.10.2012
* NSDL [Form 24G Guidelines](https://www.tin-nsdl.com/form-24g/form-24g-index.html)

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Would you like a checklist or sample Form 24G filing guidance?

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