Government offices that deduct Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) without producing a challan must comply with specific reporting requirements. One such requirement is the filing of Form 24G, which enables proper tracking of tax deposits made through book adjustments.

Applicability of Form 24G

Form 24G is required to be filed by Pay and Accounts Officers (PAO), District Treasury Officers (DTO), or Cheque Drawing and Disbursing Officers (CDDO) where tax has been deposited through book entry rather than a bank challan.

This form helps the Income Tax Department allocate TDS/TCS credits correctly to the respective deductors.

Due Date for February 2026

For TDS/TCS deducted in February 2026 and paid without challan, the due date for furnishing Form 24G is 15 March 2026.

Failure to file Form 24G within the prescribed timeline may result in:

• Delay in generation of Book Identification Number (BIN)

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• Difficulty for deductors in filing their TDS returns

• Possible penalties or compliance notices

Key Compliance Points

Government offices should ensure the following:

• Accurate reporting of DDO details and tax amounts

• Timely submission through the TIN-NSDL portal

• Proper distribution of BIN to the respective Drawing and Disbursing Officers

Maintaining proper documentation and timely reporting helps avoid reconciliation issues during TDS return filing.

Legal References

• Rule 30(4) of the Income-tax Rules, 1962

• Section 200 of the Income-tax Act, 1961

• CBDT TDS/TCS Reporting Guidelines issued through NSDL