What is the E-filing Process of Form 24G on NSDL Portal

What is Form 24G in TDS?

For Account Officers, Form 24G includes details of tax deducted at source (TDS). For the processing of the TDS, the AO is required to submit the particulars to the DDO (Drawing and Disbursing Officer). The AO is obligated to comply with the fixed format for the form to file the TDS.

When it comes to processing TDS for various categories like non-salaried individuals, salaried persons, non-residents, or those not receiving a salary but still liable to pay tax, the AO is required to furnish deduction specifics through Form 24G.

In the upcoming discussion, we'll delve into the characteristics of Form 24G, its generation process, content, steps for completion, important considerations, submission methods, and commonly asked questions.

What is the Method to Obtain the Form 24G Receipt Number?

A unique seven digit receipt number is generated for each Form 24G statement that gets officially accepted into the TIN central system. The Directorate of Income Tax (Systems) in Delhi assigns an AIN to each accounts office, enabling the system to identify and distinguish between different accounts offices through this number.

FVU Preparation Utility Form 24G

To ensure accuracy at the file level, users must run the Form 24G (Correction/Regular) file generated through the Preparation Utility via the File Validation Utility (FVU). Any errors identified in Form 24G should be corrected by users before passing the amended form through the FVU. This cycle of correction and validation should persist until the form is error-free.

What is the Procedure to Make Form 24G?

You are required to build the form in an Excel sheet in the below-mentioned ways-

It is free to download from the NSDL’s official website
The form should secure the information of the AO (Accounts Officer)
It should contain the information of the category of AO
Through the AP the form is made as per the format of the file or structure of data provided via the DIT(system)
Or the form can be made via a preparation utility developed via the NSDL e-Gov.
After that, the payment information with time should be mentioned when you fill out the form
You are required to furnish the payment summary in the given time
Proceed with the data of DDO linked with the AO.
Third-party software or in-house utility for generating the form, AO could use the third-party software

Process to Fill the Form 24G

The phone number, name, address, and email ID of the AO
Furnish the registration number of PAO which is been given via the Central Records Keeping Agency
Proceed to the next section and you are needed to furnish the data for the accountable individual
Enter the month, after that you are required to enter the information of AO
The information should consist of the AO (Account Officer) identification number (AIN)
Insert the person’s name, postal address, designation, email id, and phone number.
The subsequent section shows the kind of statement. In this, you are required to specify when you have filled the form before in the identical duration
When you have submitted the form in the same month before furnish the provisional receipt number
Afterwards, there's a table awaiting your input, where you'll enter each deduction corresponding to the designated DDO. This helps organize deductions for individuals within specific categories
For instance, the data pertains to both non-resident salaried and non-salaried individuals. This will entail two tables, each presenting details within its respective category. You'll be required to input specifics including the DDO’s code, registration number, name, TAN, email ID, postal address, total amount for government remittance, and the collected tax amount
Following this section, there will be a summary of the statement containing details like the number of entries made, individual DDO count, total tax remitted to the government, and the sourced tax amount
Subsequently, the responsible individual must provide their name in the declaration. It should affirm that the information furnished in the form is true to their knowledge, accompanied by a valid signature
The stated section is for tax-deducting organization type. It is either central or state government. The mentioned one shall show after you enter the state and ministry name deducting the tax or the sub-ministry

Top Features of Form 24G

For every type of collection/deduction such as TDS-Non-Salary Non-Residents/TDS Non-Salary/TCS/TDS-Salary, the form has to be filled.
In the case of the State Government, the DTO (District Treasury Officer) needs to fill out the form.
It is required to furnish the DDO’s ten-digit TAN and seven-digit AIN (Accounts Office Identification Number).
Accompany the form with the statement statistic report if filled via TIN FC. it is required to get signed via AO.
Form 24G needs to be provided by AO monthly to process the bills made via Drawing and disbursing the officer.
When the AO (PAO) functions as a DDO, and the details of that are present in the statement, the statistic report needs to be countersigned via the immediate superior.

Important Things to Remember When Filling Form 24G

Just four entries are allowed in a month for each DDO.
You are mandated to submit the form electronically.
You are mandated to cite the details of the DDO with the form.
The details of the responsible person and AO are required.
You are not required to furnish the hard copies of the documents and the form. You need to provide every paper electronically. AO is required to generate the form via the NSDL-published facility. Utilize another published software via NSDL for file validation.
A responsible individual counts under the norm when he/she files the form. TO, PAO, or CDDO is obligated to make the appointment.
Submit the Form 24G

The Form 24G is filed on the NSDL Portal by submitting consolidated TDS information by the government. A main component of SAG Infotech Gen TDS Software is its ability to streamline and ensure accuracy in the process of TDS reporting. This software helps the electronic filing of Form 24G, enabling government entities to comply with regulatory requirements and report TDS details efficiently. With Gen TDS integrated with the NSDL Portal, organizations can meet their tax obligations seamlessly and automatically.

Frequently Asked Questions of Form 24G

1. Where to file the Form 24G?

AO prepares the form and provides it via a network of TIN-FCs. You are obligated to pay a fee for the regular upload or correction. Excluding the GST the charges included are-

INR 578.50 for more than 100 records
INR 178 for 101 to 1000 number of records
INR 42.37 for up to 100 records

Through AIN online registration at the TIN website the registered AO could file the statement online. No charges are applicable before the PAO (Pay and Accounts) for uploading the form online. If the Form 24G is been filed via the TIN FC then the TIN central system shall accept it.

2. Where NSDL Government Send the FVU File?

The document is forwarded to the email address provided in the most recent Form 24G, acknowledged by the TIN central system. Upon successful validation through the FVU, you'll receive the uploaded file, Form 24G, along with the Form 24G statement statistics report.

3. What Does the Term AIN Stand For?

The Directorate of Income Tax (Systems), Delhi, issues the AIN (Accounts Office Identification Number) to each accounting officer, comprising a unique seven-digit sequence. The AO must possess an AIN to successfully submit Form 24G.

4. What is the Address for Submitting the FVU File Request Letter?

You are required to submit the duly filled request form for the FVU to the address specified below-

TIN Operations

NSDL e-Governance Infrastructure Limited

1st Floor, Times Tower

Kamala Mills Compound

Senapati Bapat Marg

Lower Parel

Mumbai - 400 0013.

‘Request for Form 24G FVU file’ superscribe in the envelope.