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.

2 comments:

SGPrasad said...

24G file validation utility .fvu has an error for the months January, February and March. The 24G form and Statement generated from this fvu supplied by NSDL two different financial years in one another which contradicts. Please try and inform if any solution. Our 24G filing are pending for above months of previous financial year and January2012 is approaching.
sgouriprasad@yahoo.com

sateesh said...

Please clarify me about the difference between Col.17(Tax Amount) & Col.19(total tds/tcs remitted to government account AG/PR cca). Both are same?
and if there is no deduction in a particular month by any of the DDO should we mention the row in form 24G? Are simply delete the respective row? Please clarify