Form 24g

Sunny jorkar (Article Assistant)     05 August 2011

Sunny jorkar
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Hi Friends its urgent plz help me....

I want to Know the relation of Form 24G with TDS return Filling...

Is it necessary to File Form 24G before Filing TDS returns in case of Govt. Companies where TDS is Accounted without Challan....or else TDS return filing doesnt depends on Form 24G?????

When we File Form 24G what do we get???

If Govt co. Doesnt account TDS through Challan then how do we able to file TDS Returns....since it is compulsory to give challan details

Please give proper explanation


CMA Ashutosh Kumar Gupta (Unit Financial Controller)     05 August 2011

CMA Ashutosh Kumar Gupta
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The Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) (CDDO in case of Central Government only) are required to file Form 24G 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.

Form 24G is to be furnished only in electronic form.

A unique seven digit Accounts Office Identification Number (AIN) shall be allotted by the Directorate of Income Tax (Systems), Delhi, to every AO. Each AO will be identified in the system by this number.

Each 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 contents of Form 24G should be as follows:

  1. Details of the AO filing Form 24G (AIN, name, demographic information, contact details)
  2. Category of AO (Central / State Government) along with details of ministry / state.
  3. Statement details (month and year for which Form 24G is being filed)
  4. Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS)
  5. DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA)
  6. 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.

If you have any further requirements as regards form 24G, attachments can also be made available.

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This is 'necessary' in the case of govt. offices paying TDS through book adjustment entry.

This is filed evey month i.e. monthwise.

on filing this you will get Book Identification Number (BIN) to the e-mail you mention in the form.

this no. has to be quoted at challan no. of 24Q return.

NOTE: To file 24G you should obtain AIN No.(accounts officer identification )

On applying you will get ......get....... get.............get...........................get.................

Sunny jorkar (Article Assistant)     05 August 2011

Sunny jorkar
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Thanks a lot Friendzzzzzzz..............


Jaideep (Service)     06 August 2011

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Thanks Ashutosh

Hmingthanga Kipgen (Independent Practice)     11 May 2012

Hmingthanga Kipgen
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What will be the procedure for PAO, DTO etc for remittance of the Amount (Income Tax etc) to AG/PrAG?

Is there any challan require to fill while making the payment to AG/Pr.AG office?

CA Pritesh (Chartered Accountant)     08 June 2012

CA Pritesh
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i need some more info.



The infn. provided by Mr.Ashutosh is more than enough.

CA anuj (accounts)     28 July 2012

CA anuj
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i have not filed return for 24G year 2010-11 because i didn get  my AIN no so what should do now please guide now


auditor sekar (AUDITOR)     08 August 2012

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dear anuj

Let you please clarify the following

1) Are your client is a PAO/DTO as per I.T. NOTIFICATION

2) Whether your client is a GOVERNMENT PAO/DTO?

if so, visit to your nearest TDS OFFICER  along with the designated government pay and accounts officer/DTO,  the TDS officer  will issue one booklet containting APPLICATION and instructions.  Fill and file in TIN NSDL centre.

(I have obtained AIN as above)

best regards



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