Form 24G of Income Tax: How to File it Online
- PRITI SIRDESHMUKH
- Dec 12, 2025
- 6 min read
Introduction
The deductors must create a challan in order to pay the TDS amount that is withheld from payments. When the government deducts TDS, the sum can be paid (via book entry) without creating a challan. This straightforward procedure is made possible by Form 24G, a compliance instrument. In order to pay the TDS amount to the relevant authority, prescribed government officials combine the payment details (TDS-Salary/TDS-Non Salary/TDS-Non Salary Non Residents/TCS) into a single form called Form 24G. It can be submitted electronically using an income tax portal by following a few easy procedures.
Table of Contents
What is Form 24G of Income Tax?
Form 24G must be filed each month when the government is the tax collector or deductor. Government Accounting Officers (AOs) must submit Form 24G to report Tax Deducted at Source (TDS). A single Form 24G can be used to file all the information about TCS collected and TDS deducted (from salaried, non-salaried, or non-resident individuals).
Who Needs to File Form 24G?
The government organisations that must deduct or gather tax reports for the accountable party, being
Officer of Pay and Accounts or
Officer of the Treasury or
Any individual, including the Bill Drawing and Disbursing Officer (DDO).
Form 24G must be filed by the responsible party (henceforth referred to as AO) with the information provided to them.
Details in Form 24G
AO is submitting Form 24G details (AIN, name, demographic data, contact information).
The AO's category (Central or State Government) and ministry/state specifics.
Statement information, including the month and year that Form 24G is being submitted.
Payment summary by kind of deduction (TDS-Salary, TDS-Non-Salary, TDS-Non-Salary Non-resident, TCS).
DDO-specific payment information, including the DDO's TAN, name, demographic information, and the total amount of tax withheld and transferred to the government account (A.G. / Pr.CCA).
DDOs connected to the AO. The declaration should specify any changes the DDO wishes to make to its details.
Form 24G Due Date and Penalties
Every Accounts Officer (AO) has 15 days from the end of the relevant month to file Form 24G. The paperwork must be submitted by April 30th if it is for the month of March. Section 234E stipulates that failure to submit this form on time would result in penalties of Rs. 200 per day for each day of default. However, the penalty cannot be greater than the total amount of TCS collected and TDS subtracted.
Steps to Fill Out Form 24G
To complete Form 24G, do the following:
Step 1: Enter the form's valid filing month.
Step 2: Give the Accounts Officer (AO) your AIN, name, address, phone number, email address, and PAO registration number.
Step 3: Enter the individual's information, such as name, title, address, phone number, and email.
Step 4: Provide a provisional confirmation number if necessary and indicate whether a similar form for the same period has already been filed.
Step 5: Identify the type of organisation that deducts taxes (Central Government or State), and if relevant, provide the State, Ministry, and Sub-Ministry.
Step 6: Fill out each deduction table with the DDO registration number, code, TAN data, name, address, email, tax collected, and total amount remitted.
Step 7: Provide a summary of the statement that includes the total number of DDOs, the amount deducted, the entries made, and the tax paid to the government.
Step 8: Indicate the accuracy of the information on the form, sign it, and add your name.
Steps to Upload Form 24G Online
You need to follow the instructions for uploading a properly completed Form 24G online:
Step 1: Create a Form 24G statement using the data structure specified by the Income Tax Department (ITD), which matches the format for TIN-FC e-statements.
Step 2: Download the Form 24G Return Preparation Utility from PAN and Tax Information Network Services' official website. For detailed details, consult the handbook. Form 24G alternatives can be found on the home page's downloads drop-down menu.
Step 3: Use Protean's most recent File Validation Utility (FVU), which may be obtained from the TIN website, to validate the electronic statement.
Step 4: Use the user ID, password, and AIN to log into the central TIN system online and upload the electronic statement that was sent to FVU.
Step 5: Choose the "Upload" option from the main menu in the central TIN system, then choose the "Form 24G" sub-option to upload the electronic statement.
Step 6: Upload several files if needed, and make sure the file name is eight characters or shorter.
Step 7: Choose "View Status" from the main menu to see the status of the uploaded electronic statement.
Step 8: The AIN-User ID association will be confirmed, and format-level validation will be carried out by the Central TIN System. The electronic statement will be denied if it is invalid or if the AIN is not connected to the user.
Step 9: The system will produce a preliminary confirmation following a successful upload. The provisional confirmation is viewable and printable by AO.
It is not necessary to provide the Form 24G Statistical Report, Pen Drive/CD for Form 24G declarations received to Protean or TIN-FC if AO uploads the declaration through the AO account.
Form 24G PDF Download
The form can be downloaded in PDF format from a number of sources. As a result, you can just look up Form 24G online, select a reliable website, and download it in PDF format.
Form 24G Bin View
Users can view and download their Book Identification Number (BIN) after logging into their AO account. Use these procedures to view or download BIN details:
Step 1: Choose the time frame (month and year) for the submitted Form 24G statements.
Step 2: Enter the TAN DDO and period (month and year) for the statements submitted from Form 24G in order to view or download the BIN for a certain TAN.
Step 3: Only DDO records with a valid TAN will have a BIN produced.
Step 4: For a maximum of 12 months, users can request a BIN (view/download).
Step 5: Check the box, enter the tax amount, and use the central TIN system to validate the remitted tax amount. "It will display Quantity Match" if it matches; "Quantity Mismatch" if not.
Step 6: The text file that was downloaded is divided by hyphens (^). It is password-protected and compressed.
Step 7: Use WinZip version 9.0 and higher, WinRAR version 3.90 and higher, or 7-Zip version 4.65 and higher to extract the ZIP file containing BIN details.
This BIN file's contents can be extracted using a seven-digit AIN password. DDO entries with valid TANs and matching BINs are included in the file. This file will be divided into many files if there are a lot of records.
Form 24G Status
TIN-FC will provide a provisional receipt as evidence of submission following the filing of a valid Form 24G, but it does not confirm the accuracy of the data. You can verify the status of return processing using the account information number and provisional receipt number.
Conclusion
In contrast to other forms, Form 24G must be submitted electronically using the NSDL-provided facility. AO must use this tool to create the form and use the software published by NSDL to validate the file before submitting it. When income tax is deducted at source (TDS) for a salaried or non-salaried individual, or even for an individual who does not reside in the country but is required to pay taxes, the Accounts Officers handling such cases must submit information regarding the deduction with Form 24G.
Frequently Asked Questions
What is Form 24G?
According to Income-tax Department Notification No. 41/2010, the Pay and Accounts Office (PAO), District Treasury Office (DTO), or Check Drawing and Disbursing Office (CDDO) must file Form 24G. It offers information on taxes collected at source (TCS) and deducted at source (TDS) that have been paid to the government without a bank challan.
How is Form 24G prepared?
The Income Tax Department's (ITD) specified data structure is followed when preparing Form 24G. The AO can prepare the form using internal functionalities, third-party software, or an NSDL-designed Form 24G preparation tool.
What is the purpose of Form 24G?
Form 24G is used to give information on taxes collected at source (TCS) and taxes deducted at source (TDS) that have been paid to the government without a bank challan from government offices.
How is Form 24G submitted?
Only electronic submissions of Form 24G are accepted. Before submitting the form, the AO must use an NSDL-published utility to generate it and use NSDL software to validate the file.
How can I download Form 24G online?
The Form 24G Return Preparation Utility is available for free download at www.tin-nsdl.com. Simply go to the website and follow the instructions.
What is the due date for Form 24G?
Form 24G must be submitted by April 30 at the latest if it is filed in March, and within 15 days of the end of the month in which tax is deducted if it is filed between April and February.
How often should Form 24G be filed?
Every month, the AO must file Form 24G, which provides a comprehensive, accurate, and consolidated statement of all deductions and collections (TDS-Salary, TDS-Non-Salary, TDS-Non-Salary Non-Residents, TCS) for that month.
How is an AO identified in Form 24G?
The Directorate of Income Tax (Systems), Delhi, assigns a unique seven-digit Accounts Office Identification Number (AIN) to each Assessing Officer (AO) on Form 24G.
How is a DDO identified in Form 24G?
A Tax Deduction and Collection Account Number (TAN) assigned by the Income Tax Department identifies a Drawing and Disbursing Officer (DDO) on Form 24G.
What information needs to be provided for each DDO in Form 24G?
Form 24G must contain the following details for every DDO: the DDO's registration number, code, TAN, name, full postal address, email address, tax collected, and total amount sent to the government's account.
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