Government offices that deposit TDS or TCS without the production of a challan must file Form 24G within the prescribed timeline. For tax deducted or collected in March 2026, this monthly compliance must be completed by the concerned Accounts Office within the extended March-specific due date.

Due Date for Form 24G for March 2026

The due date for furnishing Form 24G for the month of March 2026 is 30 April 2026, as per the official Income Tax Department tax calendar.

Form 24G is required where TDS/TCS has been paid by an office of the Government without the production of an income-tax challan, typically through book adjustment. In such cases, the reporting obligation falls on the notified Accounts Office.

Who is Required to File Form 24G

Form 24G is required to be filed by the following Government offices where tax is remitted without challan:

• Pay and Accounts Office (PAO)
• District Treasury Office (DTO)
• Cheque Drawing and Disbursing Office (CDDO)
• Any other notified Accounts Office responsible for reporting tax paid through book entry

These offices are required to report tax deducted or collected by the underlying Drawing and Disbursing Officers (DDOs) and map the payment through Form 24G.

Legal Basis and Reporting Requirement

The compliance requirement for Form 24G is prescribed under Rule 30(4) of the Income-tax Rules, 1962 for TDS and Rule 37CA(3) for TCS, read with the prescribed filing mechanism under Form 24G. The due date is specifically governed by:

• Rule 30(4A)(a): Form 24G for the month of March is due on or before 30 April
• Rule 30(4A)(b): For other months, Form 24G is due within 15 days from the end of the relevant month

This special extended due date applies only to the month of March. For all other months, Form 24G must generally be filed within 15 days from month-end.

Why Form 24G is Important

Form 24G enables the Income Tax Department to track TDS/TCS deposited through book adjustment and generate the Book Identification Number (BIN). This BIN is essential for the corresponding DDOs to correctly file their TDS/TCS statements.

Delay or incorrect filing may lead to:

• BIN generation issues
• Default in downstream TDS/TCS returns
• TRACES mismatches
• Late fee under section 234E at Rs. 200 per day, subject to statutory limits

Action Point for Government Deductors

Accounts Offices should reconcile DDO-wise deductions, validate AIN/TAN mapping, and ensure timely filing of Form 24G for March 2026 to avoid reporting mismatches and compliance defaults.

For expert guidance on this topic, contact your tax professional today.