Person Responsible for filing Form No. 24G in case of State Govt. Departments (Part -8 of Circular 17/2014)

ANNEXURE IV

Furnishing of Monthly Form No. 24G
Statements by Pay and Accounts Officers (PAOs)/District Treasury Officers
(DTOs)/Cheque Drawing and Disbursing Officers (CDDOs)

1. 
Under what income tax rule should Form 24G be filed?

Income-tax Department
Notification no. 41/2010 dated May 31, 2010amended the
Income Tax Rule 30 which mandates that 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 relevant
PAO / CDDO / DTO or an equivalent office of the government
(herein after called as AO in this document) is required to file Form 24G on
monthly basis.

2. 
Who is the relevant PAO/CDDO/DTO who is liable for filing Form 24G?

A relevant PAO/CDDO/DTO
is that office to whom the Deductor/DDO (TAN holder) reports remittance of
TDS/TCS through book adjustment. Generally, the Central Government DDOs report
TDS through book entry to their respective Pay and Accounts Officers (PAOs) and
the State Government DDOs report TDS through book entry to their respective
District Treasury Officers(DTOs). Such PAOs and DTOs are required to file Form
24G on monthly basis.

There are also cases of
Cheque Drawing and Disbursing Officers (CDDOs) who report TDS through book
entry directly to State AG. For example, PWD, Forest Department etc. Such CDDOs
are also required to file Form 24G on monthly basis. Schematic Diagram at
Annexure-III clarifies the person responsible for filing Form 24G in different
scenarios.

3. 
Can the same office/officer also act as DDO and AO?

Ordinarily, the PAO
office is the one to whom the DDO reports the TDS and therefore, both should be
from different offices. However, where the DDO and AO are the same, as in the
case of CDDOs, the statistics report of Form 24G should be counter signed by
his superior officer.

4. 
What is AIN and who should apply?

Accounts Office
Identification Number (AIN) is a unique seven digit which is allotted by the
Directorate of Income Tax (Systems), Delhi, to every AO. Each AO is uniquely
identified in the system by this number. AOs are required to apply for AIN with
jurisdictional TDS office. The AIN application can be downloaded from TIN site.
Every AIN holder is required to file Form 24G.

Each DDO is identified
in the system by a Tax Deduction and Collection Account Number (TAN). This
number is allotted by Income Tax Department.

5. Where should the Accounts Office
   Identification Number (AIN) application be submitted ?

The duly filled and
signed application for AIN allotment is to be submitted in physical form by the
PAO / CDDO / DTO to the jurisdictional CIT (TDS). Complete and correct AIN
application forms will be forwarded by the jurisdictional CIT (TDS) to NSDL
e-Governance Infrastructure Limited (NSDL), Times Tower, 1st Floor, Kamala
Mills Compound, SenapatiBapatMarg, Lower Parel, Mumbai – 400013 recommending
allotment of AIN to the PAO / CDDO / DTO.

6.  What information should be submitted through
Form 24G?

Every AO should furnish
one complete, correct and consolidated Form 24G every month having details of
each type of deduction / collection separately viz. TDS-Salary / TDS-Non Salary
/ TDS-Non Salary Non Residents / TCS made by each DDO under his jurisdiction.

7. 
Where should Form 24G be submitted?

Form 24G is to be
furnished only in electronic form in a CD/pen drive at TIN-FCs or online
through AO Account at www.tin-nsdl.com
web portal. The facility to submit Form No. 24G online is available free of
cost. Provisional Receipt Number (PRN) is issued as an acknowledgement of the
receipt of Form 24G.

8. 
How to register for online facility?

Registration for AO
Account is mandatory for filing Form No. 24G online through TIN website, www.tin-nsdl.com. Registration AO Account is
required once only. AO required to submit the Form No. 24G at TIN-FC at least
once to comply with the Know Your Customer (KYC) norms for registration of the
AO Account. After registration, it is optional for AO either to submit the Form
No.24G in CD/Pen drive at TIN-FC or online.

9. 
What are the functionalities available with AO Account?

Through the AO Account,
the AO can view the status of Form No. 24G filed, obtain BIN (Book
Identification Number) details, update AO profile and upload Form No. 24G. The
status tracking is based on AIN and concerned Provisional Receipt Number (PRN)
of Form 24G.

10. Can the AO furnish Form No. 24G
in paper form?

No. Form 24G is
to be filed only in electronic form.

11. Can the AO submit the
    electronically prepared Form No.24G at the Income Tax Office?

No. Electronically prepared Form No.24G can only be
submitted at TIN-FC or online .

12. What
    does Form 24G contain?

Every Form 24G should be prepared in accordance with
the data structure prescribed by the Income Tax Department (ITD). Form 24G
contains-

·        
Details of the AO filing Form 24G (AIN,
name, demographic information, contact details).

·        
Category of AO (Central / State
Government) along with details of ministry / state.

·        
Statement details (month and year for
which Form 24G is being filed).

·        
Payment summary; nature of deduction
wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS).

·        
DDO wise payment details (TAN of DDO,
name, demographic details, total tax deducted and remitted to the Government
account (A.G. / Pr.CCA).

·        
DDOs which are associated with the AO.
If the AO wants to add/delete or update details of DDO, same should be
mentioned in the statement.

13. What is the procedure to prepare the
Form 24G statement?

The AOs can prepare Form
24G either by using in-house facilities, third party software or by using Form
24G Preparation Utility developed by NSDL, which is freely downloadable from
the TIN web-site (www.tin-nsdl.com) or ITD website (www.incometaxindia.gov.in).

Once
the statement is prepared, the AO shall validate the same by using File
Validation Utility (FVU) developed by NSDL and freely available at the TIN or
ITD website. The statement can be furnished in Compact Disk (CD) at any of the
TIN-Facilitation Centres (TIN-FC) managed by NSDL along with Form 24G Statement
Statistics Report (generated through File Validation Utility), duly signed by
the AO. The list of TIN-FCs is available at TIN or ITD website.

Once Form 24G is
accepted by the TIN-FC, it will issue a provisional receipt with a unique
Provisional Receipt Number (PRN) to the AO as a proof of submission of the
statement.

14. What is Form 24G Preparation
Utility?

The Form 24G Preparation
Utility is a Java based utility. Form 24G Preparation Utility can be freely
downloaded from www.tin-nsdl.com. After
downloading, it needs to be saved on the local disk of the machine.

JRE (Java Run-time
Environment) [versions: SUN JRE: 1.4.2_02 or 1.4.2_03 or 1.4.2_04 or IBM JRE:
1.4.1.0] should be installed on the computer where Form 24G Preparation Utility
is being installed. JRE is freely downloadable from http://java.sun.com and http://www.ibm.com/developerworks/java/jdkor you can ask your computer vendor(hardware) to install the same for you.

Form 24G
Preparation Utility can be executed on Windows platform(s) Win 2K Prof. / Win
2K

Server/ Win NT 4.0
Server/ Win XP Prof. To run the ?Form 24G Preparation Utility‘, click on the
?24GRPU.bat‘ file.

If JRE is not installed
on the computer, then on clicking ?24GRPU.bat‘, a message will be displayed. In
such cases, install JRE and try again. If appropriate version of JRE is
installed, then the ?Form 24G Preparation Utility‘ will be displayed.

15. What are the steps to download and
install Form 24G Preparation Utility?

For assistance in
downloading and using Form 24G Preparation Utility, please read the
instructions provided in ?Help‘ in the Form 24G Preparation Utility. This
utility can be used for preparation of Form 24G with upto 75,000 records. Form
24G Preparation Utility (version 1.2) should be used for regular and correction
statements.

16. What is File Validation Utility
(FVU)?

The AO should pass the
Form 24G (Regular/Correction) file generated using Preparation Utility through
the File Validation Utility (FVU) to ensure format level accuracy of the file.
This utility is also freely downloadable from TIN website. In case the Form 24G
contains any errors, the AO should rectify the same. After rectifying the
errors, user should pass the rectified Form 24G through the FVU. This process
should be continued till an error-free Form 24G is generated. Form 24G
(regular/correction) prepared from F.Y. 2005-06 onwards can be validated using
this utility.

The Form 24G FVU is a
Java based utility. JRE (Java Run-time Environment) [versions: SUN JRE:
1.4.2_02 or 1.4.2_03 or 1.4.2_04 or IBM JRE: 1.4.1.0] should be installed on
the computer where the Form 24G FVU is being installed. JRE is freely
downloadable from http://java.sun.com
and http://www.ibm.com/developerworks/java/jdk
or you can request your computer vendor (hardware) to install the same for you.

The Form 24G FVU
setup comprises of two files, namely-

·        
Form 24G FVU.bat: This is a setup program for
installation of FVU.

·        
Form 24G_FVU_STANDALONE.jar: This is the FVU
program file.

These files are in an
executable zip file (Form24GFVU.exe) (version 1.2). These files are required
for installing the Form 24G FVU.

Instructions for
extracting and setup are given in:

·        
Form
24G FVU Extract and Setup

17.   After
preparation of Form No. 24G statement through RPU, three files are generated
when such statement passes through FVU. Is the AO required to take all three
files in CD /Pen drive to TIN-FC?

When a valid
file is passed through the FVU, the following three files are generated:-

(a)  The upload file

(b)  
Form
24G statement Statistics Report and

(c)  Form 24G.

Every Form 24G (upload
file) mentioned at Sr. No. (a) is to be saved in CD and the same should be
accompanied with the Statement Statistic Report mentioned at Sr. No. (b), in
paper form duly signed by the Accounts Officer, which needs to be
submitted at TIN-FCs.

Form 24G: Form 24G, at
serial number (c) above, is a reader friendly format of TDS/TCS Book Adjustment
form. This is like the physical form of Form 24G in html format. It contains
all the details of Accounts Officer as well as Drawing and Disbursement
Officer. There is no need to submit this file.

18. Can the
Form 24G Statement be corrected?

Every Form 24G is to be
prepared in accordance with the data structure prescribed by the Income Tax
Department (ITD). If it does not confirm to the new data structure it will be
rejected by TIN.

As per procedure,
statements relating to Form 24G should be complete and correct. No fragmented
statements are expected to be filed (i.e. separate statements giving details
for deductions under different form type with respect to the same AIN, FY and
month). However, any mistake made in an original accepted statement can be
rectified by submitting a ?correction statement‘. For correction, the latest
version of the RPU should be downloaded from TIN website.

Form 24G corrections can
also be uploaded directly at the TIN website. For direct upload at TIN Central
system, AO has to first register AIN at TIN website and upload the Form 24G
correction.

19. What are the different
kinds of correction statements allowed?

There are two different
types of correction statements that can be furnished by the AO. These are
listed below.

·        
M (Modify) -: For any modification in the
existing Form 24G statement.

·        
X (Cancel) -: For
cancellation of an existing Form 24G statement.

For preparation of
correction statement, the receipt number of the original statement and receipt
number of the previous statement is mandatory.

In case of first
correction, PRN of original statement should be provided in field ?Receipt
number of Original Statement? and also in the field ?Receipt number
of Previous Statement ?.

In
case a correction statement has already been filed earlier, PRN of original
statement should be provided in field “Receipt number of Original Statement”
and PRN of last correction to be mentioned in field “Receipt number of
Previous Statement”.

20. What is M –Type of
Correction Statement?

This type of correction
statement is to be furnished by AO, if it wishes to update any of its details
like its name, address, Responsible person details, category, Ministry, State
or deletion and addition of DDO (Drawing & Disbursing Officer) etc. Modifications
in AIN (Account office Identification Number), Financial Year and Month
are not allowed.

There are three modes by
which changes can be made in the DDO details provided in original Form 24G
statement:

·        
Add: DDO records can be added to the
original Form 24G statement

·                                
Update:
details of DDO (i.e. TAN, TAN Name, demographic and contact details,
amount of tax deducted and remitted, nature of deduction) can be updated for
the DDO records provided in original or subsequent correction statement

·        
Delete: DDO records provided in original Form
24G or subsequent correction statement

can be deleted

M-type correction
statement will always contain AO details and details of DDO which are added
and/or deleted.

21. What is X–Type of Correction
Statement?

This type of correction
statement is to be furnished by AO if it wishes to cancel an existing Form 24G
statement. Filing of Correction type X will allow AOs to file regular Form 24G
for the same primary key (AIN, Financial year and Month). This type of correction
is to be filed only if the Form 24G has been filed with wrong AIN, F.Y. or
Month.

22. What is BIN?

BIN stands for ?Book
Identification Number? for each form type mentioned in the accepted monthly
form No. 24G. BIN consists of the following:

(i)  
Receipt Number: Receipt
number is a seven digit unique number generated on successful acceptance
of Form 24G.

(ii)DDO
Serial Number: It is a five digit unique number
generated for every DDO transaction reported in Form 24G statement.

(iii)    Transfer
Voucher Date: It is the last date of month for which
Form 24G statement is filed.

BIN is required to be
disseminated to the respective DDOs who in turn are required to report the same
in the TDS/TCS Statement. The quoting of BIN has been made mandatory w.e.f 01^stFebruary,
2012. BIN is a unique number to verify the claim of TDS deposited without
production of challan. As it is a verification key, it is advised that valid
BIN disseminated by AO to the respective DDO should be correctly filled in TDS
statement.

23. When is BIN
generated?

On processing of
accepted Form 24G statement, BIN is generated for each DDO record (with valid
TAN) present in Form 24G statement. BIN are generated at TIN Central System and
intimated to the PAOs with details of TAN and Form Type.

24.
What do the PAO and DDO have to do with the BIN?

PAOs have to disseminate
the BINS to respective DDOs. While preparing the quarterly TDS/TCS statement,
DDO has to quote the said BIN details, if tax has been paid through transfer
voucher (book adjustment).

BINs generated for a
particular 24G are mailed to the AO on the e-mail id provided in Form 24G. In
addition, AO may also download the BIN details through AO login at TIN site.

25.  Under what
circumstances will BIN be generated?

·        
BIN will be generated for valid TAN-DDO
records added in Form 24G correction statement.

·        
BIN will be generated for DDO records
where invalid TANs/TAN not present in Income Tax Department database is updated
with a valid TAN.

·        
New BIN will not be generated for any
update made in TAN name, demographic and contact details, amount of Tax
deducted and remitted or nature of deduction.

·        
BIN details will not be generated for
deleted DDO records.

26.  What is the
utility of BIN?

The BIN details and
amount of TDS reported in the quarterly TDS/TCS Statement filed by the DDO will
be matched with the respective details filed in Form No.24G filed by the PAO
for verification purpose.

27. Are there instances
where BIN details and amount of TDS reported in TDS/TCS statements do not match
with that reported in Form 24G? What are the consequences of such mismatch?

(i)                
Instances of wrong/incorrect reporting
of BIN by the DDOs in the TDS/TCS Statement have been observed. Reporting of
incorrect BINs and corresponding amount in TDS statement will lead to mismatch
with the respective amount as reported in the Form No. 24G. In this situation,
the corresponding deductees may not get credit of the TDS/TCS. Therefore, the
BIN as disseminated by the respective PAO should be reported correctly along
with the corresponding amount in the TDS/TCS Statement filed by the DDOs.

(ii)              
In a number of cases, one distinct DDO
has been found to be reported by more than one AO in the Form No. 24G for the
same form type of TDS statement which is not a valid scenario. The DDOs and
respective AOs are advised to reconcile the issue and one DDO should be mapped
to one AO only for a particular form type for a particular month.

28.  What are the
duties of PAOs/DTOs/CDDOs?

i.           
To apply for AIN with jurisdictional TDS
office. AIN application can be downloaded from TIN site.

ii.           
To obtain correct TAN from the reporting
DDOs.

iii.            
To file Form No. 24G (in CD, DVD, Pen
Drive), within 10 days from the end of the month, electronically either at
TIN-FC or by direct online upload at TIN website.

iv.           
To track status of the filed Form No.
24G through TIN website.

v.           
To download Book Identification Number
(BIN) generated on the basis of 24G statement.

vi.           
To disseminate BIN to the respective
DDOs.

29.  What are the
duties of DDOs?

i.             
To provide correct TAN to their
PAOs/DTOs/CDDOs to whom the DDO/Deductor reports the tax so deducted & who
is responsible for crediting such sum to the credit of the Central Government.

ii.              
To report to PAOs/DTOs/CDDOs, the
details of tax deducted and credited to the Central Government account through
book adjustment.

iii.              
To quote BIN in the quarterly TDS/TCS
Statement (24Q, 26Q, etc) for the tax deducted and credited through book
adjustment.

30.    What
are the consequences of non-quoting of BIN details in quarterly TDS/TCS
statement?

(a)   
BIN details and amount of TDS reported
in the quarterly TDS/TCS Statement filed by the DDO will be matched with the
details filed in Form No.24G filed by the PAO for verification purpose.

(b)  
Any wrong information reported by the
DDOs in TDS/TCS Statement may lead to mismatch due to which credit to the
respective deductee will not be available in the deductee‘s Form 26AS.

(c)   
Further details are available at TIN
website www.tin-nsdl.com and ITD website
www.incometaxindia.gov.in.

Download Circular No. 17/2014