What is Form 24G and How to Fill it

Account Officers have to submit Form 24G that carries all the information of tax deducted at source. This information is submitted to the Drawing and Disbursement Officer for processing. The AO will have to follow a fixed format while filing TDS.

Overview of Form 24G

When income tax is deducted at source (TDS) for a salaried individual or a non-salaried individual or even a person who is not a resident of the country, is not salaried but still has to pay tax, the Accounts Officers who process such need to use a form to submit information about the deduction. Form 24G is what is used to submit such information to the Drawing & Disbursement Officer (DDO) for the processing. This is a form that will always be used by the AO when filing TDS however there is a specific format that needs to be followed. There are also certain guidelines that need to be followed by the AO when filling this form.

How to make Form 24G?

The can be created in an excel sheet using the following guideless:

  • The form needs to contain the details of the Accounts Officer (AO).

  • The form will also have to have the details of the category of the AO.

  • After these two bits will come the details of the payments being made with regards to the time period for which they are being filed.

  • Once the time period is established, a summary of the payments needs to be provided.

  • The last bit of information needs to be the information about DDOs that the AO is associated with.

How to Fill Form 24G?

Here is what you need to do in order to fill up the form.

  • The very first thing will be enter the month for which the form is valid.

  • In the next section details of the AO will have to be entered. These details will include:

    • The AO’s Accounts Officer Identification Number (AIN)

    • AO’s name

    • The AO’s detailed address

    • The phone number on which the AO can be reached.

    • The email id that the AO is using

    • The PAO registration number. This number is provided by the Central Records Keeping Agency.

  • The next section will be the part where details of the person responsible will be entered. These details should include

    • The name of the person.

    • The designation of the person responsible.

    • The detailed postal address of the person.

    • The contact details of the person which should include the phone number and the email address.

  • The next section is where the type of the statement is indicated. This is where you can indicate if another similar form has been filed earlier for the same period or not. If such a form has been submitted for the same month earlier then you will also have to mention the provisional receipt number for that form.

  • The next bit is where the information about the category of the organisation that is deducting the tax will be mentioned. This will either be the state or the central government and the exact one will be indicated by entering the name of the state and then the ministry that is deducting the tax. The sub ministry responsible for such a tax can also be mentioned in this section.

  • The next part is a table where each deduction needs to be entered according to the DDO responsible for such a deduction. This format will be used to indicate deduction for various category of people separately. For example, if the information is for salaried and non-resident non-salaried individuals then there will have to be two table with the information regarding each of these categories presented in its own table. The information that needs to be entered here will be:

    • The DDOs registration number

    • DDOs code

    • The DDOs TAN details

    • The name of the DDO

    • Their complete postal address

    • Their email address

    • The tax that has been collected

    • The total amount that has be remitted to the government's account

  • The next segment will be where a summary of the statement will be mentioned. This summary will include:

    • The number of individual DDOs

    • The number of entries made

    • The amount of that has been reported as deducted at source

    • The amount of tax that has actually be remitted to a government account

  • Once all these details are entered, the person responsible has to enter their name in the declaration stating that all the information contained in the form is true and sign the form.

How to Submit Form 24G?

Unlike many other form, 24G does not require submission of hard copies. It should be submitted electronically only. But before this can be done, the AO will have to generate the form using a utility that the NSDL has published and use another software published by them to validate the file.

Points to Remember while Filling Up Form 24G:

There are certain things that need to be kept in mind when details of the form are being filled in. Some of these points are:

  • The individual referred to as ‘responsible person’ is someone who is responsible for filing this form. Such an appointment can be made by the Pay and Accounts Officer (PAO), the Treasury Officer (TO) or the Cheque Drawing and Disbursing Officer (CDDO).

  • The form must only be submitted electronically.

  • The details of the DDO need to be mentioned since with it, the form cannot be considered complete.

  • Only 4 entries for each DDO are permitted in a month.

  • The details of the AO and the responsible person are also mandatory.

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