Form 24G Due Date for March 2026: TDS/TCS Without Challan

Government offices making TDS/TCS payments without challans must comply with specific reporting requirements under the Income-tax Act. One such key compliance is filing Form 24G within the prescribed timeline.

What is Form 24G?

Form 24G is a monthly statement required to be filed by:

• Pay and Accounts Offices (PAOs)
• Treasury Offices (TOs)
• Cheque Drawing and Disbursing Officers (CDDOs)

This form is used to report TDS/TCS deducted and remitted to the Central Government without the production of a challan, as permitted under the book adjustment system.

Legal Provision

As per Rule 30(4) of the Income-tax Rules, 1962, where tax has been paid without the production of a challan (i.e., through book entry), the relevant government office must submit Form 24G.

Further, Rule 30(4A) specifies the time limits for furnishing this statement.

Due Date for March 2026

For the month of March 2026:

• Due Date for filing Form 24G: 30th April 2026

This extended timeline (compared to other months) is specifically provided for March transactions.

Due Dates for Other Months

For reference, the due date for Form 24G for other months is:

• Within 15 days from the end of the relevant month

Example:

• April month → Due by 15th May
• May month → Due by 15th June

Key Compliance Points

• Form 24G must be filed electronically through the TIN-NSDL system
• A unique Book Identification Number (BIN) is generated upon successful filing
• BIN must be communicated to Drawing and Disbursing Officers (DDOs) for accurate TDS reporting
• Incorrect or delayed filing may lead to mismatch notices and compliance issues

Consequences of Non-Compliance

Failure to file Form 24G on time may result in:

• Difficulty in claiming TDS credit by deductees
• Reconciliation issues with TDS returns (Form 24Q/26Q)
• Departmental notices and administrative complications

Conclusion

Timely filing of Form 24G is crucial for government offices handling TDS/TCS through book adjustments. For March 2026, special attention should be given to the extended deadline of 30th April 2026 to ensure smooth compliance and avoid reporting discrepancies.

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