Electronic TDS/TCS Book Adjusted Statement (Form 24G)

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 for deposit of the tax in a bank, the Pay & Accounts Officer (PAO) / District Treasury Officer (DTO) / Cheque Drawing and Disbursement Officer (CDDO) or an equivalent office (herein after called as AO in this document) is required to file Form 24G.

Accounts Office Identification Number (AIN)

A unique seven digit Accounts Office Identification Number (AIN) shall be allotted by the Directorate of Income Tax (Systems), Delhi, to every AO. Each AO will be identified in the system by this number.

Tax Deduction and Collection Account Number (TAN)

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

Filing Frequency and Format

Every AO shall furnish one complete, correct and consolidated Form 24G every month within 15 days from the end of the month. This form should be furnished only in Electronic Form as per the data structure prescribed by ITD having details of all type of deduction/collection viz. TDS-Salary/TDS-Non Salary/TDS-Non Salary Non Residents/TCS.

Provisional Receipt and Status Tracking

When an AO submits a valid Form 24G, a provisional receipt will be issued, which serves as proof of submission. However, the provisional receipt is merely a proof of acceptance of the Form 24G and it does not certify that the information in the Form 24G is authentic.

The status of the return processed can be viewed from the PROTEAN’s Portal by entering of Accounts Office Identification Number (AIN) and Provisional Receipt No. (PRN).