TDS Provisions for Government Deductors.

By | October 17, 2025
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TDS Provisions for Government Deductors.

For government offices, Tax Deducted at Source (TDS) can be remitted to the Central Government without an income-tax challan (ITNS 281). This process is handled through a book entry system involving various officers and specific forms. 

Key Roles and Numbers

  • Drawing and Disbursing Officer (DDO): Each DDO responsible for TDS is allotted a Tax Deduction and Collection Account Number (TAN). 
  • Accounts Officer: This includes the Pay and Accounts Officer (PAO), District Treasury Office (DTO), or Cheque Drawing and Disbursing Officer (CDDO).  Each is allotted an Accounts Office Identification Number (AIN). 
  • AIN-TAN Mapping: The TANs of DDOs are mapped to the AIN of the Accounts Officer they report to. 

The TDS Process for Government Deductors

  1. DDO to Accounts Officer: The DDO passes the information about the TDS deducted to their respective Accounts Officer. 
  2. Book Entry by Accounts Officer: The Accounts Officer makes a book entry to transfer the TDS credit to the Central Government’s account.
  3. Filing Form 24G: To generate this book entry, the Accounts Officer must file Form 24G monthly using their AIN. This form is a consolidated statement of all TDS/TCS paid without a challan for that month and must be filed by the 15th of the next month.
  4. Generation of BIN: After Form 24G is filed, a Book Adjustment Identification Number (BIN) is generated for each DDO. 
  5. DDO Files TDS Statements: Using the BIN, the DDO files the quarterly TDS/TCS statements (Forms 24Q, 26Q, 27Q, etc.). 
  6. Credit to PAN Holder: The Income Tax Department processes these statements and passes the TDS credit to the respective PAN holders, which is then reflected in their Form 26AS. 

Important Due Dates

Here are the due dates for filing TDS returns and issuing TDS certificates for government deductors:

  • Quarter 1: July 31st (Return), August 15th (Certificate) 
  • Quarter 2: October 31st (Return), November 15th (Certificate) 
  • Quarter 3: January 31st (Return), February 15th (Certificate) 
  • Quarter 4: May 31st (Return), June 15th (Certificate) 
  • Form 16 (TDS on Salary): Issued annually by June 15th of the next financial year.

Checkpoints and Responsibilities

For Accounts Officers (AIN Holders)

  • Verify Data: The authorized person must verify the data received from DDOs before making the book entry and reconcile it with the budget. 
  • Deactivate Unused AINs/TANs: Any AIN or TAN that is no longer required should be reported to the Jurisdictional TDS AO for deactivation to prevent misuse.
  • Control Login Credentials: The officer in charge is ultimately responsible for the statements filed, even if a private agency is used. 

For Drawing and Disbursing Officers (DDOs)

  • Gather Employee Information: DDOs must obtain PAN details, Aadhaar-PAN linkage status, and information about the tax regime (new or old) chosen by the employee.
  • Collect Form 12BB: Obtain Form 12BB from employees in a timely manner, preferably by the end of February, along with documentary evidence for claimed deductions and exemptions.
  • Verify Claims: Thoroughly verify the details submitted by employees in Form 12BB.
  • File Annexure-II of Form 24Q: Complete this annexure with the breakup of salary and tax liability for the 4th quarter. 
  • Issue Form 16: Download and issue Form 16 from the TRACES portal.

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