Form 24G

Form 24G contains information of tax deducted at source (TDS) for Account Officers. For the processing of the TDS, the AO has to submit the details to the DDO (Drawing and Disbursing Officer). The AO has to follow a fixed format for the form to file the TDS. When TDS for a non-salaried or salaried person, or an individual not a resident of the country, or not salaried but liable to pay tax has to be processed, the AO has to submit the deduction details in Form 24G.

In the following post, we will discuss Form 24G features, how to generate the form, what the form contains, steps to fill the details, things to keep in mind, how to submit the form, frequently asked questions.

Features of Form 24G

Here are the features:

  • An AO has to furnish Form 24G monthly for processing the bills prepared by the Drawing and Disbursing Officer.
  • The form has to be filled for every type of collection/deduction such as TDS-Non-Salary Non-Residents/TDS Non-Salary/TCS/TDS-Salary.
  • In the case of the State Government, the DTO (District Treasury Officer) has to fill the form.
  • It is necessary to provide the DDO’s ten-digit TAN and seven-digit AIN (Accounts Office Identification Number).
  • If filling the form through TIN FC, accompany it with the Statement Statistic Report. The same has to be signed by the AO.
  • If the AO (PAO) also functions as a DDO, and the information about the same is present in the statement, the statistic report has to be countersigned by the immediate superior.

How to Create Form 24G?

You need to create the form in an excel sheet in the following ways:

  • The form is prepared by the AP according to the file format or data structure given by the DIT (systems), Delhi.
  • The AO can use third-party software or an in-house facility to generate the form.
  • Or the form is creatable through a preparation utility developed by the NSDL e-Gov.
  • It is free to download from the official website of the NSDL.
  • The form must have the details of the AO (Accounts Officer).
  • It must also contain the information of AO’s category.
  • Then include the payment details concerning the time wherein you fill the form.
  • You have to provide the summary of payments in the established period.
  • Then proceed with information about DDO associated with the AO.

What Are the Contents of Form 24G?

Here are the details:

  • Statement details (time by month and year for which you fill the form).
  • Details of the DTO/AO filling the form (name, AIN, contact, and demographic information).
  • AO category (State/Central Government) and details of the state/ministry.
  • DDO wise payment information (DDO’s TAN, demographics, name, total deductions, and remittance to the government account)
  • Summary of payment i.e., the deduction type (TDS non-salary/non-salary non-resident/salary/TCS)

Steps to Fill Form 24G

Here are the guidelines to fill the form:

  • Enter the month, next you have to enter the AO information.
  • The details include AO (Account Officer) identification number (AIN).
  • AO’s phone number, name, address, email id.
  • Provide PAO registration number provided by the Central Records Keeping Agency.
  • Go to the next section Here, you have to provide information about the responsible person.
  • Enter the person’s name, postal address, designation, email id, phone number.
  • In the next section indicate the type of the statement. Here, you have to mention if you had filled up the form earlier in the same period.
  • In case you had submitted the form in the same month earlier, then provide the provisional receipt number.
  • The following section is about the tax-deducting organization’s category. This is either the central or state government. The specified one will show up once you enter the name of the state and the ministry deducting the tax or the sub ministry.
  • Next, you will find a table where you have to enter every deduction as per the DDO responsible for the deduction. It assists to indicate deductions for people separately across categories.
  • For instance, the information is for non-resident salaried or non-salaried persons. This will have two tables with details in each category presented separately. You have to then enter details such as the DDO’s code, registration number, name, TAN, email id, postal address, the total amount to be remitted to the account of the government, the amount of tax collection.
  • In the following segment, you will find a summary of the statement. The summary will have information such as the number of entries done, number of individual DDOs, amount of tax remitted to the government account, and the tax amount deducted at the source.
  • After these steps, the person responsible has to provide his/her name in the declaration. The same should state that the information mentioned in the form is true to the knowledge of the individual, with a valid signature.

Things to Remember When Filling Up Form 24G

Here are the points to keep in mind:

  • A responsible person is the one who has to fill the form. The appointment is to be made by the TO (Treasury Officer), PAO (Pay and Accounts), or CDDO (Cheque Drawing and Disbursing Officer).
  • Only 4 entries are permitted in a month for each DDO.
  • You have to submit the form electronically.
  • You have to mention the details of the DDO as well along with the form.
  • Also, the details of the responsible person and AO are necessary.

Submit the Form 24G

You do not have to provide hard copies of the documents and the form. You have to submit every paper electronically. However, the AO needs to generate the form beforehand using the NSDL-published utility. Then use another published software by the NSDL for file validation.

Frequently Asked Questions about Form 24G

Here are the FAQs:

The form is prepared by the AO, and furnished through a network of TIN-FCs. You have to pay a fee for regular upload or correction. The charges excluding GST are:

  • Rs. 42.37 for up to 100 records
  • Rs. 178 for 101 to 1000 number of records
  • Rs. 578.50 for more than 100 records

The registered AO can file the statement online through AIN online registration at the website of TIN. No charges apply to the PAO (Pay and Accounts) for uploading the form online. The TIN central system will accept Form 24G if filled through TIN FC.

The file is sent to the email address as given in the latest Form 24G as accepted on the TIN central system. If a valid file passes through the FVU, then you will receive the upload file, Form 24G, and Form 24G statement statistics report.

AIN (Accounts Office Identification Number) is issued by the Directorate of Income Tax (Systems), Delhi. This is given to every accounting officer. This unique number is seven-digit long. The AO must have an AIN to submit Form 24G.

One needs to apply for AIN in – Application for Allotment of Accounts Office Identification Number. To know the guidelines for the procedure, click here now.

You have to submit the duly filled request form for FVU to the following address:

TIN Operations

NSDL e-Governance Infrastructure Limited
1st Floor, Times Tower
Kamala Mills Compound
Senapati Bapat Marg
Lower Parel
Mumbai - 400 0013.

On the envelope, a superscribe with ‘Request for Form 24G FVU file’.