A correction TDS/TCS statement can be furnished multiple times to incorporate changes in the regular TDS/TCS statement whereas a regular TDS/TCS statement will be accepted at the TIN central system only once.
What are the important points to be kept in mind while preparing correction statement more than once on the same regular statement?
You have to kept in mind, the following points while preparing correction statement more than once on the same regular statement:
1. The TDS/TCS statement on which correction is to be prepared should be updated with details as per all previous corrections.
2. Modifications/addition/deletion in correction statements accepted at the TIN central system only should be considered.
The first correction filed by me contains three types of correction (three PRNs / Token Number) and one of the types of correction has got rejected at the TIN central system. What should I do?
The steps as under should be followed:
1. You have to update modifications as per the accepted corrections in the TDS statement.
2. Identify the record for which correction was rejected earlier by its sequence no. and fields for identification
3. Correct the said record.
4. Correction statement should contain updated values as well as value of identification field as per regular statement.
Which Provisional Receipt Number / Token Number should I quote while preparing correction statement more than once on the same regular statement?
There are two fields for Provisional Receipt Number (PRN) / Token Number in a correction statement as under:
a. Original Provisional Receipt Number / Token Number - PRN of the regular statement should be mentioned in this field.
b. Previous Provisional Receipt Number / Token Number - PRN of the last accepted correction statement should be mentioned in this field. In case the value in this field is incorrectly mentioned, the statement will get rejected at TIN central system for the reason: "Either Previous Provisional Receipt No. provided is incorrect or combination of Original Provisional Receipt Number / Token Number and Previous Provisional Receipt Number / Token Number is not in sequence"
Example:
Single batch correction statement - Only one type of correction in the file
a. You have filed a regular statement having PRN / Token Number 010010200083255 and subsequently filed a single batch correction statement having PRN / Token Number 010010300074112. While preparing correction statement, you have to mention PRN / Token Number 010010200083255 in the field original PRN and the PRN / Token Number 010010300074112 in the field Previous PRN.
Multiple batch correction statement - different types of correction in a single file
b. You have filed a regular statement having PRN / Token Number 010010200083255 and subsequently filed a multi batch correction statement having three batches and corresponding PRNs / Token Numbers as 010010300074112, 010010300074123 and 010010300074134. While preparing the correction statement, you have to mention PRN / Token Number 010010200083255 in the field original PRN and check the status of all the three PRNs of correction statement.
If all the three PRNs / Token Numbers are accepted at the TIN central system, you may mention any of the three PRNs / Token Numbers in the field previous PRN.
If any of the three PRNs / Token Numbers is rejected, then you should mention the PRN / Token Number which has been accepted at the TIN central system in the field Previous PRN.
If all the three PRNs / Token Numbers are rejected, then you must mention the PRN / Token Number of the regular statement, i.e. 010010200083255 in the field Previous PRN.
How many times can I update PAN of a deductee/transacting party?
Structurally valid PAN of a deductee in the regular statement can be updated to another structurally valid PAN only once.
When does a statement get ‘Partially Accepted’?
A correction statement containing updates in PAN of deductee/employee may get Partially Accepted. This is possible when the PAN in the any of the records being updated by you in the correction statement is invalid, i.e. PAN not present in PAN Master Database. In such a scenario, the said record gets rejected resulting in partial acceptance of the statement.
What should I do if the status of correction statement filed by me is ‘Partially accepted’?
In case correction statement is in status ‘Partially accepted’, you have follow steps as under:
1. You have to update modifications as per the accepted records in the TDS statement.
2. Identify the deductee/salary record which has got rejected due to invalid PAN.
3. Rectify the incorrect PAN
4. Correction statement should contain value of identification keys as per regular statement along with the updated values.
What could be the cause of rejection of TDS/TCS statement for the reason “Total Deposit amount of deductees is more than Challan amount actually deposited in bank”?
The total tax deposited amount as per challan should be greater than or equal to the total tax deposited amount as per deductee details, else a regular TDS/TCS statement will not get validated through FVU.
If you file a correction statement for adding deductee records under a particular challan, the total tax deposited as per challan in regular statement should be greater than or equal to the total tax deposited in deductee details as per regular as well as correction statement.
Note: Amount in the fields Interest and others in the challan is not considered in the total tax deposited as per challan.
Provisional Receipt Number is now referred as Token Number with effect from FY. 2010-11 onwards.
Monday, September 12, 2011
Sunday, September 11, 2011
Correction in OLTAS Income Tax/TDS challan after payment
Recently I faced a situation where the tax demand on regular assessment of my client for A.Y 2008-09 was deposited with a nationalized bank but wrongly the said payment of demand was done towards A.Y 2010-11. This situation may have been faced by many assessees because there may always a possibility of mentioning wrong Assessment year or wrong PAN/TAN etc in the TDS Challan or in Income Tax Challans.
In such situation the first thing that comes to mind is how one can get the challan corrected after the payment of tax so that right credit of tax is given to the assessee/deductor concerned. The power to amend such wrong details in challan after payment of tax in OLTAS has been given to Assessing officer and Bank depending upon the type of correction, which has been provided as follows for the benefit of all concerneds.
NSDL receives tax collection data as uploaded by the bank. It is not authorized to carry out any changes in the data sent by the bank to TIN.
The fields that can be corrected and the entity authorized to carry out corrections are as below:
Sl. No. Type of Correction on Challan Performed By
1 PAN/TAN - Assessing Officer
2 Assessment Year - Assessing Officer
3 Major Head - Assessing Officer /Bank
4 Minor Head - Assessing Officer
5 Nature of Payment - Assessing Officer
6 Total Amount - Bank
7 Name - Bank
Thus application should be made for correction to the A.O or Bank in case of any mistake in Income Tax/TDS Challan depending upon the type of correction as mentioned above.
In such situation the first thing that comes to mind is how one can get the challan corrected after the payment of tax so that right credit of tax is given to the assessee/deductor concerned. The power to amend such wrong details in challan after payment of tax in OLTAS has been given to Assessing officer and Bank depending upon the type of correction, which has been provided as follows for the benefit of all concerneds.
NSDL receives tax collection data as uploaded by the bank. It is not authorized to carry out any changes in the data sent by the bank to TIN.
The fields that can be corrected and the entity authorized to carry out corrections are as below:
Sl. No. Type of Correction on Challan Performed By
1 PAN/TAN - Assessing Officer
2 Assessment Year - Assessing Officer
3 Major Head - Assessing Officer /Bank
4 Minor Head - Assessing Officer
5 Nature of Payment - Assessing Officer
6 Total Amount - Bank
7 Name - Bank
Thus application should be made for correction to the A.O or Bank in case of any mistake in Income Tax/TDS Challan depending upon the type of correction as mentioned above.
Wednesday, August 3, 2011
Form 24G to be filed by Government Account Office
The Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) are required to file Form 24G as per Income-tax Department Notification no. 41/2010 dated May 31, 2010. 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 PAO / CDDO / DTO or an equivalent office (herein after called as AO in this document) government is required to file Form 24G.
Form 24G is to be furnished only in electronic form.
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.
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.
Every AO shall furnish one complete, correct and consolidated Form 24G every month having details of all type of deduction / collection viz. TDS-Salary / TDS-Non Salary / TDS-Non Salary Non Residents / TCS.
Every Form 24G shall be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD).
The contents of Form 24G should be as follows:
1. Details of the AO filing Form 24G (AIN, name, demographic information, contact details)
2. Category of AO (Central / State Government) along with details of ministry / state.
3. Statement details (month and year for which Form 24G is being filed)
4. Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS)
5. DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA)
6. DDOs which are associated with the AO. If the DDO wants to add/delete or update details of DDO, same should be mentioned in the statement.
AO can prepare the statement either using his own software or using the Form 24G Preparation Utility developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) website (www.tin-nsdl.com) or ITD website (www.incometaxindia.gov.in). You can click here to download the Form 24G Preparation Utility.
Once the statement is prepared, the AO shall validate the same by using File Validation Utility (FVU) developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) or ITD website. You can click here to download the Form 24G FVU.
The statement can be furnished in Compact Disk (CD) at any of the TIN-Facilitation Centers (TIN-FC) managed by National Securities Depository Limited (NSDL) (list available at Tax Information Network (TIN) or ITD website) along with Form 24G Statement Statistics Report (generated through File Validation Utility), duly signed by the AO.
Where the DDO and AO are same, the statistics report shall be counter signed by his superior officer.
Once Form 24G is accepted by the TIN-FC, it will issue a provisional receipt with a unique number (provisional receipt number) to the AO as a proof of submission of the statement
In respect of Form-24G who is called DDO and what is Account office name?
The Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) are required to file Form 24G as per Income-tax Department Notification no. 41/2010 dated May 31, 2010. 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 PAO / CDDO / DTO or an equivalent office (herein after called as AO in this document) government is required to file Form 24G.
Form 24G is to be furnished only in electronic form.
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.
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.
Every AO shall furnish one complete, correct and consolidated Form 24G every month having details of all type of deduction / collection viz. TDS-Salary / TDS-Non Salary / TDS-Non Salary Non Residents / TCS.
Every Form 24G shall be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD).
The contents of Form 24G should be as follows:
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 DDO wants to add/delete or update details of DDO, same should be mentioned in the statement.
AO can prepare the statement either using his own software or using the Form 24G Preparation Utility developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) website (www.tin-nsdl.com) or ITD website (www.incometaxindia.gov.in). You can click here to download the Form 24G Preparation Utility.
Once the statement is prepared, the AO shall validate the same by using File Validation Utility (FVU) developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) or ITD website. You can click here to download the Form 24G FVU.
The statement can be furnished in Compact Disk (CD) at any of the TIN-Facilitation Centers (TIN-FC) managed by National Securities Depository Limited (NSDL) along with Form 24G Statement Statistics Report (generated through File Validation Utility), duly signed by the AO.
Where the DDO and AO are same, the statistics report shall be counter signed by his superior officer.
Once Form 24G is accepted by the TIN-FC, it will issue a provisional receipt with a unique number (provisional receipt number) to the AO as a proof of submission of the statement.
Form 24 G applicable, Govt autorities those who are doing TDS by book adjustment transfer.
What is Form 24G?
In the Government Accounting System, each DDO (Drawing & Disbursement Officer) is associated with a specific Accounts Officer (AO), who processes the bills prepared by the DDO. Form 24G is a single monthly statement where the AO will consolidate the payment details from each of the DDO, for each type of deduction/collection (TDS-Salary/ TDS-Non Salary/ TDS- Non Salary Non Residents/ TCS) in a single form known as Form 24G.
What is the periodicity of filing Form 24G?
Every AO is required to file Form 24G every month for every type of deduction/ collection i.e. TDS-Salary / TDS Non-Salary / TDS-Non Salary Non-Residents / TCS in a single form.
Who is required to file Form 24G?
Every Accounts Officer (AO) who processes the bills prepared by the DDO has to furnish the monthly Form 24G. In case of State Government the District Treasury Officer (DTO) will be responsible for filing Form 24G.
What is AIN?
Accounts Office Identification Number (AIN) is a seven digit unique identification number issued by the Directorate of Income Tax (Systems), Delhi, to each Accounts Office. It is mandatory for an AO to have an AIN for submitting the Form 24G.
How to obtain AIN?
Application for AIN has to be made in the form ‘Application for allotment of Accounts Office Identification Number’ (AIN application form). Click here for detailed guidelines for procedure to obtain AIN.
How intimation of AIN allotment will be given to the Accounts Officer?
An AIN allotment letter will be sent to the AO giving details of AIN allotted to him.
Is it mandatory to file Form 24G in electronic format?
Yes, it is mandatory for every Accounts Officer to file Form 24G in electronic format only.
In case of change in the details of DDOs associated to the AO, to whom and how will the same be communicated?
Any change in the details of DDOs associated to the AO are to be stated in Form 24G, which is to be prepared as per the prescribed data structure.
What does a Form 24G contain?
Form 24G contains the following details:
1. Details of the AO / DTO filing Form 24G (AIN, name, demographic information, contact details)
2. Category of AO (Central / State Government) along with details of ministry / state.
3. Statement details (month and year for which Form 24G is being filed)
4. Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS)
5. DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA)
Is it mandatory to mention Accounts Office Identification Number (AIN) in the Form 24G?
Yes, it is mandatory to mention the seven digit Accounts Office Identification Number (AIN) in the Form 24G.
Is it mandatory to mention TAN of DDOs in the Form 24G?
Yes, it is mandatory to mention the ten digit TAN (allotted by ITD) of every DDO record in Form 24G.
At the time of filing Form 24G if the valid TAN of the DDO is not available the following values can be mentioned in the TAN field:
TANAPPLIED: if the DDO has applied for a TAN
TANNOTAVBL: if TAN of DDO is not available
TANINVALID: if TAN of DDO is not valid.
Is it necessary to submit Statement Statistic Report with Form 24G?
Every Form 24G should be accompanied with the Statement Statistic Report signed by the Accounts Officer.
By whom should the Statement Statistic Report be signed?
The Accounts Officer (AO) will sign the statement statistic report. In case the AO (PAO) is also a DDO, whose details are being given in the statement, statistic report is to be counter signed by the person who is his immediate superior.
Procedure for application for Accounts Office Identification Number (AIN) for Government offices required to file Form 24G
Procedure for application for Accounts Office Identification Number (AIN) for Government offices required to file Form 24G
Introduction
The Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) are required to file Form 24G as per Income-tax Department Notification no. 41/2010 dated May 31, 2010. 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 PAO / CDDO / DTO is required to file Form 24G. For filing Form 24G each PAO / CDDO / DTO is required to have an AIN. AIN is the identification of the PAO / CDDO / DTO for the purpose of filing Form 24G. It is mandatory for each PAO / CDDO / DTO to have an AIN.
How to Apply
• Application for AIN has to be made in the form ‘Application for allotment of Accounts Office Identification Number’ (AIN application form).
• The application has to be made in physical form as per guidelines provided with the AIN application form.
Allotment of AIN
• Complete and correct AIN application forms submitted by the PAO / CDDO / DTO will be forwarded to National Securities Depository Limited (NSDL) by the CIT (TDS) recommending allotment of AIN to the PAO / CDDO / DTO.
• AIN allotment letter will be sent to the PAO / CDDO / DTO at the address mentioned in the AIN allotment form.
•
Download of AIN application
Deductors who do not have a AIN can apply for one by submitting a duly filled and signed AIN application form to jurisdictional CIT (TDS).
eTDS Returns for Government Deductors
For the Financial year 2004-05, apart from corporates, all government
deductors are also liable to file eTDS and eTCS Returns. This is for
the first time that this requirement has been made mandatory for
government deductors.
Rule 36 of Income Tax Rules, prescribe the persons responsible for
filing return in the case of Offices of the government. The same is
given below…
1. Civil Audit Officers/Pay and Accounts officers for
Gazetted Officers and others who draw their from Audit
Officers/Pay and Accounts offices on separate bills; and
also for all pensioners who draw their pensions from Audit
Offices;
2. Treasury Officers for all Gazetted Officers and others who
draw their from treasuries on separate bills without countersignature
and also for all pensioners who draw their
pensions from treasuries;
3. Heads of civil or Military Offices for all Gazetted Officers
and others, except those referred to in clause (2), and all
non-Gazetted Officers, whose pay is drawn on
establishment bills or on bills countersigned by the head
office;
4. Forest Disbursing Officers and public Works
Department Disbursing Officers in cases where direct
payment from treasuries is not made, for themselves and
their establishments;
5. Head Postmasters for (i) themselves, their gazetted
subordinates and the establishments of which the
establishment pay bills are prepared by them, and (ii)
gazetted supervising and controlling officers of whose
headquarters post office they are in charge, and (iii)
pensioners drawing their pensions through post offices;
head record clerks for themselves and all the staff whose
pay is drawn in their establishment pay bills; Divisional
Engineering in respect of Telegraph and Telephone
Engineering Divisions; Accounts Officers, stores and
workshops organization and Disbursing officers in the case
of the Administrative and Audit offices;
6. (i) Controllers of Defence Accounts for Defence
Services Officers and others including civilian gazetted
officers under their payment control;
(ii) Officer Commanding Air Force Central Accounts
Office, New Delhi for Air Force Officers, and others for
whom IRLAs are maintained by them.
(iii) Supply Officer-in-charge, Naval Pay Office
Bombay for Navy Officers and ratings for whom
IRLAs are maintained by them;
(iv) Chief Accounting Officer, London for Defence
services personnel serving in or attached to High
Commission in UK;
7. The financial Advisor and Chief Accounts
Officer/Deputy Financial Advisor and Chief Accounts
Officer of Railways Concerned for all Railway
employees of the Railway audit Department under their
payment control;
8. Heads of Offices in the Missions and posts abroad
for themselves and for all gazetted and other officers
under their administrative control;
9. Trade Commissions abroad, where their
establishments are independent of Missions, for
themselves and for gazetted and other officers under
Administrative control;
10. The Chief Accounts Officer, India Supply Mission,
Washington and India Stores Department, London for
themselves and for the gazetted and other officers under
their Administrative control;
11. The Directors/Managers of the Tourist offices
abroad, for themselves and for the gazetted and other
officers under their Administrative control;
TAN
All Corporate Deductors must have a valid TAN No and
PAN No otherwise they will not be able to file the eTDS return.
Government Deductors also should have TAN No to file TDS
returns. For this they must first apply for a TAN by submitting
form 49B and attach a copy of the same with eTDS Return.
Form 24G is to be furnished only in electronic form.
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.
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.
Every AO shall furnish one complete, correct and consolidated Form 24G every month having details of all type of deduction / collection viz. TDS-Salary / TDS-Non Salary / TDS-Non Salary Non Residents / TCS.
Every Form 24G shall be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD).
The contents of Form 24G should be as follows:
1. Details of the AO filing Form 24G (AIN, name, demographic information, contact details)
2. Category of AO (Central / State Government) along with details of ministry / state.
3. Statement details (month and year for which Form 24G is being filed)
4. Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS)
5. DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA)
6. DDOs which are associated with the AO. If the DDO wants to add/delete or update details of DDO, same should be mentioned in the statement.
AO can prepare the statement either using his own software or using the Form 24G Preparation Utility developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) website (www.tin-nsdl.com) or ITD website (www.incometaxindia.gov.in). You can click here to download the Form 24G Preparation Utility.
Once the statement is prepared, the AO shall validate the same by using File Validation Utility (FVU) developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) or ITD website. You can click here to download the Form 24G FVU.
The statement can be furnished in Compact Disk (CD) at any of the TIN-Facilitation Centers (TIN-FC) managed by National Securities Depository Limited (NSDL) (list available at Tax Information Network (TIN) or ITD website) along with Form 24G Statement Statistics Report (generated through File Validation Utility), duly signed by the AO.
Where the DDO and AO are same, the statistics report shall be counter signed by his superior officer.
Once Form 24G is accepted by the TIN-FC, it will issue a provisional receipt with a unique number (provisional receipt number) to the AO as a proof of submission of the statement
In respect of Form-24G who is called DDO and what is Account office name?
The Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) are required to file Form 24G as per Income-tax Department Notification no. 41/2010 dated May 31, 2010. 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 PAO / CDDO / DTO or an equivalent office (herein after called as AO in this document) government is required to file Form 24G.
Form 24G is to be furnished only in electronic form.
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.
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.
Every AO shall furnish one complete, correct and consolidated Form 24G every month having details of all type of deduction / collection viz. TDS-Salary / TDS-Non Salary / TDS-Non Salary Non Residents / TCS.
Every Form 24G shall be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD).
The contents of Form 24G should be as follows:
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 DDO wants to add/delete or update details of DDO, same should be mentioned in the statement.
AO can prepare the statement either using his own software or using the Form 24G Preparation Utility developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) website (www.tin-nsdl.com) or ITD website (www.incometaxindia.gov.in). You can click here to download the Form 24G Preparation Utility.
Once the statement is prepared, the AO shall validate the same by using File Validation Utility (FVU) developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) or ITD website. You can click here to download the Form 24G FVU.
The statement can be furnished in Compact Disk (CD) at any of the TIN-Facilitation Centers (TIN-FC) managed by National Securities Depository Limited (NSDL) along with Form 24G Statement Statistics Report (generated through File Validation Utility), duly signed by the AO.
Where the DDO and AO are same, the statistics report shall be counter signed by his superior officer.
Once Form 24G is accepted by the TIN-FC, it will issue a provisional receipt with a unique number (provisional receipt number) to the AO as a proof of submission of the statement.
Form 24 G applicable, Govt autorities those who are doing TDS by book adjustment transfer.
What is Form 24G?
In the Government Accounting System, each DDO (Drawing & Disbursement Officer) is associated with a specific Accounts Officer (AO), who processes the bills prepared by the DDO. Form 24G is a single monthly statement where the AO will consolidate the payment details from each of the DDO, for each type of deduction/collection (TDS-Salary/ TDS-Non Salary/ TDS- Non Salary Non Residents/ TCS) in a single form known as Form 24G.
What is the periodicity of filing Form 24G?
Every AO is required to file Form 24G every month for every type of deduction/ collection i.e. TDS-Salary / TDS Non-Salary / TDS-Non Salary Non-Residents / TCS in a single form.
Who is required to file Form 24G?
Every Accounts Officer (AO) who processes the bills prepared by the DDO has to furnish the monthly Form 24G. In case of State Government the District Treasury Officer (DTO) will be responsible for filing Form 24G.
What is AIN?
Accounts Office Identification Number (AIN) is a seven digit unique identification number issued by the Directorate of Income Tax (Systems), Delhi, to each Accounts Office. It is mandatory for an AO to have an AIN for submitting the Form 24G.
How to obtain AIN?
Application for AIN has to be made in the form ‘Application for allotment of Accounts Office Identification Number’ (AIN application form). Click here for detailed guidelines for procedure to obtain AIN.
How intimation of AIN allotment will be given to the Accounts Officer?
An AIN allotment letter will be sent to the AO giving details of AIN allotted to him.
Is it mandatory to file Form 24G in electronic format?
Yes, it is mandatory for every Accounts Officer to file Form 24G in electronic format only.
In case of change in the details of DDOs associated to the AO, to whom and how will the same be communicated?
Any change in the details of DDOs associated to the AO are to be stated in Form 24G, which is to be prepared as per the prescribed data structure.
What does a Form 24G contain?
Form 24G contains the following details:
1. Details of the AO / DTO filing Form 24G (AIN, name, demographic information, contact details)
2. Category of AO (Central / State Government) along with details of ministry / state.
3. Statement details (month and year for which Form 24G is being filed)
4. Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS)
5. DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA)
Is it mandatory to mention Accounts Office Identification Number (AIN) in the Form 24G?
Yes, it is mandatory to mention the seven digit Accounts Office Identification Number (AIN) in the Form 24G.
Is it mandatory to mention TAN of DDOs in the Form 24G?
Yes, it is mandatory to mention the ten digit TAN (allotted by ITD) of every DDO record in Form 24G.
At the time of filing Form 24G if the valid TAN of the DDO is not available the following values can be mentioned in the TAN field:
TANAPPLIED: if the DDO has applied for a TAN
TANNOTAVBL: if TAN of DDO is not available
TANINVALID: if TAN of DDO is not valid.
Is it necessary to submit Statement Statistic Report with Form 24G?
Every Form 24G should be accompanied with the Statement Statistic Report signed by the Accounts Officer.
By whom should the Statement Statistic Report be signed?
The Accounts Officer (AO) will sign the statement statistic report. In case the AO (PAO) is also a DDO, whose details are being given in the statement, statistic report is to be counter signed by the person who is his immediate superior.
Procedure for application for Accounts Office Identification Number (AIN) for Government offices required to file Form 24G
Procedure for application for Accounts Office Identification Number (AIN) for Government offices required to file Form 24G
Introduction
The Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) are required to file Form 24G as per Income-tax Department Notification no. 41/2010 dated May 31, 2010. 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 PAO / CDDO / DTO is required to file Form 24G. For filing Form 24G each PAO / CDDO / DTO is required to have an AIN. AIN is the identification of the PAO / CDDO / DTO for the purpose of filing Form 24G. It is mandatory for each PAO / CDDO / DTO to have an AIN.
How to Apply
• Application for AIN has to be made in the form ‘Application for allotment of Accounts Office Identification Number’ (AIN application form).
• The application has to be made in physical form as per guidelines provided with the AIN application form.
Allotment of AIN
• Complete and correct AIN application forms submitted by the PAO / CDDO / DTO will be forwarded to National Securities Depository Limited (NSDL) by the CIT (TDS) recommending allotment of AIN to the PAO / CDDO / DTO.
• AIN allotment letter will be sent to the PAO / CDDO / DTO at the address mentioned in the AIN allotment form.
•
Download of AIN application
Deductors who do not have a AIN can apply for one by submitting a duly filled and signed AIN application form to jurisdictional CIT (TDS).
eTDS Returns for Government Deductors
For the Financial year 2004-05, apart from corporates, all government
deductors are also liable to file eTDS and eTCS Returns. This is for
the first time that this requirement has been made mandatory for
government deductors.
Rule 36 of Income Tax Rules, prescribe the persons responsible for
filing return in the case of Offices of the government. The same is
given below…
1. Civil Audit Officers/Pay and Accounts officers for
Gazetted Officers and others who draw their from Audit
Officers/Pay and Accounts offices on separate bills; and
also for all pensioners who draw their pensions from Audit
Offices;
2. Treasury Officers for all Gazetted Officers and others who
draw their from treasuries on separate bills without countersignature
and also for all pensioners who draw their
pensions from treasuries;
3. Heads of civil or Military Offices for all Gazetted Officers
and others, except those referred to in clause (2), and all
non-Gazetted Officers, whose pay is drawn on
establishment bills or on bills countersigned by the head
office;
4. Forest Disbursing Officers and public Works
Department Disbursing Officers in cases where direct
payment from treasuries is not made, for themselves and
their establishments;
5. Head Postmasters for (i) themselves, their gazetted
subordinates and the establishments of which the
establishment pay bills are prepared by them, and (ii)
gazetted supervising and controlling officers of whose
headquarters post office they are in charge, and (iii)
pensioners drawing their pensions through post offices;
head record clerks for themselves and all the staff whose
pay is drawn in their establishment pay bills; Divisional
Engineering in respect of Telegraph and Telephone
Engineering Divisions; Accounts Officers, stores and
workshops organization and Disbursing officers in the case
of the Administrative and Audit offices;
6. (i) Controllers of Defence Accounts for Defence
Services Officers and others including civilian gazetted
officers under their payment control;
(ii) Officer Commanding Air Force Central Accounts
Office, New Delhi for Air Force Officers, and others for
whom IRLAs are maintained by them.
(iii) Supply Officer-in-charge, Naval Pay Office
Bombay for Navy Officers and ratings for whom
IRLAs are maintained by them;
(iv) Chief Accounting Officer, London for Defence
services personnel serving in or attached to High
Commission in UK;
7. The financial Advisor and Chief Accounts
Officer/Deputy Financial Advisor and Chief Accounts
Officer of Railways Concerned for all Railway
employees of the Railway audit Department under their
payment control;
8. Heads of Offices in the Missions and posts abroad
for themselves and for all gazetted and other officers
under their administrative control;
9. Trade Commissions abroad, where their
establishments are independent of Missions, for
themselves and for gazetted and other officers under
Administrative control;
10. The Chief Accounts Officer, India Supply Mission,
Washington and India Stores Department, London for
themselves and for the gazetted and other officers under
their Administrative control;
11. The Directors/Managers of the Tourist offices
abroad, for themselves and for the gazetted and other
officers under their Administrative control;
TAN
All Corporate Deductors must have a valid TAN No and
PAN No otherwise they will not be able to file the eTDS return.
Government Deductors also should have TAN No to file TDS
returns. For this they must first apply for a TAN by submitting
form 49B and attach a copy of the same with eTDS Return.
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