Form 137 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 20, 2026

Form 137 Income Tax Rules 2026 pdf download and Key points

FORM NO. 137
[See rule 218]
TDS/TCS Book Adjustment Statement

Under the new Income-tax Rules, 2026, Form No. 137 replaces the old Form 24G. It is governed by Section 397(3)(e) of the Income-tax Act, 2025, and Rule 218 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 137:

1. Purpose of the Form Form 137 is a TDS/TCS Book Adjustment Statement. It is a monthly consolidated statement used to report details of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) that have been credited to the Central Government’s account without the production of a challan (i.e., through book adjustment).

2. Applicability (Who Should File)

Who files: It must be filed mandatorily by the Accounts Officer of a government office, such as a Pay and Accounts Officer (PAO), District Treasury Officer (DTO), or Cheque Drawing and Disbursing Officer (CDDO). It is filed based on the TDS/TCS details reported by various Drawing and Disbursing Officers (DDOs) under their charge.
Government Only: This form is applicable only to Central and State Government offices. Non-government deductors do not file this form.
No Challans: If the TDS/TCS is paid using a standard challan, Form 137 is not required.

3. Frequency and Due Dates The form must be filed monthly. The specific deadlines are:

For the month of March: On or before the 30th of April.
For any other month: On or before 15 days from the end of the relevant month.

4. Mode of Filing and Revisions

Online Only: It is mandatory for every Accounts Officer to file Form 137 in electronic format only.
Revisions: The form can be revised any number of times to correct any mistake or omission.
Acknowledgment: Upon submission, the Accounts Officer receives an acknowledgment displaying a Receipt Number along with the date and time of filing.

5. Prerequisites and Key Identifiers (AIN and BIN)

AIN (Accounts Office Identification Number): Form 137 cannot be filed without a 7-digit AIN, which the Accounts Office must first obtain by filing Form No. 136.
BIN (Book Identification Number): Once Form 137 is processed, the system generates a BIN for each TAN separately. The BIN consists of a Receipt Number, DDO Serial Number, and Date of Transfer Voucher. Government DDOs require this BIN to successfully file their respective quarterly TDS/TCS statements.

6. Consequences of Failure to File Failing to file Form 137 leads to severe systemic and legal consequences:

The BIN will not be generated, meaning the associated DDOs will be completely blocked from filing their quarterly TDS/TCS statements (Form Nos. 138, 140, 143, or 144).
The TDS/TCS credits will not reflect correctly in the taxpayers’ Annual Information Statements (AIS).
It constitutes non-compliance with statutory reporting requirements and attracts penal provisions under section 465A(2)(l) of the Act.

7. Structure of the Form The form is structured into specific parts to capture the book adjustment details:

Part A (Accounts Officer Details): Captures the AIN, Account Office Name and Address, TAN of the Accounts office, Government Category, and specific codes for State Governments (Special TAN/AG Code). It also requires the details of the Responsible Person (Name, Designation, Address, Contact, and Email).
Part B (DDO-wise details of transfer vouchers): Indicates whether the statement is Original or a Correction, and lists DDO-wise details including the Form Type (138/140/143/144), TAN of DDO, Name of DDO, Total Tax Deducted/Collected (including surcharge and cess), and Total TDS/TCS remitted to the Government account.
Declaration: A mandatory verification signed by the responsible person certifying that the particulars are correct and complete.

8. Key Updates in the 2026 Rules

Smart Form Features: The revised Form 137 is designed as a “smart” form to enhance the user experience. It features auto-population/pre-filling of relevant details using the TRACES profile, real-time validations, error handling, drop-downs, and API integrations.
Standardization: Anomalies found in the old form due to the grouping of fields have been resolved; Name, Designation, and Address have now been separated into different boxes to make the form system-friendly.

Form 137 Income Tax Rules 2026 pdf download

click here

Form No.137– Frequently Asked Questions

1. What is Form No. 137?
Ans: Form No. 137 is a monthly consolidated statement used for reporting details of tax deducted/collected by an office of the Central Government or the State Government and credited to the account of the Central Government without the production of a
challan (i.e. through book adjustment).

2. Who is required to file Form No. 137?
Ans: Form No. 137 is required to be filed monthly by the Accounts Officer [Pay and Accounts Officer (PAO) / District Treasury Officer (TO) / Cheque Drawing and Disbursing Officer (CDDO)] based on the details of TDS/TCS reported by various DDOs under their charge.

3. Is filing of Form No. 137 mandatory?
Ans: Form No. 137 must be filed mandatorily by every Accounts Officer where TDS/TCS is required to be credited to the Central Government through book adjustment.

4. Is Form No. 137 applicable to non-government deductors?
Ans: No. Form No. 137 is applicable only to the Central and State Government offices.

5. What is the time limit for filing Form No. 137?
Ans: Every Account Officer is required to file Form No. 137
(a) on or before the 30th day of April, for the month of March; and
(b) in any other case, on or before 15 days from the end of relevant month.

6. Is it permissible to revise or correct Form No. 137?

Ans: Yes, Form No. 137 can be revised any number of times to correct any mistake or omission.

7. Is it mandatory to file Form No. 137 in electronic format?
Ans: Yes, it is mandatory for every Accounts Officer to file Form No. 137 in electronic format only.

8. What are the consequences of failure to file Form No. 137?
Ans: The following consequences as per law would entail:
 Book Identification Number (BIN) will not be generated and DDOs will not be able to file the respective TDS/TCS statements (Form 138/140/143/144).
 TDS/TCS credit will not reflect correctly in the Annual Information Statement (AIS) of the taxpayers.
 Failure to file Form No. 137 constitutes non-compliance with statutory reporting requirements, and will attract penal provisions u/s 465A(2)(l).

9. Is Form No. 137 required for challan-based TDS payment?
Ans: No. If TDS/TCS is paid using a challan, Form No. 137 is not required to be filed.

10. What is AIN?

Ans: Accounts Office Identification Number (AIN) is a seven-digit unique identification number issued by the Directorate of Income Tax (Systems) to each Accounts Office. Form No. 137 cannot be filed without AIN. Application for allotment of AIN can be
filed using Form 136.

11. What is a Book Identification Number (BIN)?
Ans: BIN is a unique identifier for TDS/TCS deposited through book adjustments by the Government offices. BIN is generated for each TAN separately, on processing of Form No. 137. BIN consists of:
 Receipt Number
 DDO Serial Number
 Date of Transfer Voucher
BIN is used by the Government DDOs for filing the TDS/TCS statements and to enable flow of tax credit to the taxpayers.

12. How will Accounts Officer know whether the Form No. 137 filed by him has been accepted by the Income-tax Department?
Ans: After submission of Form No. 137, the Accounts Officer receives an acknowledgement displaying a Receipt Number and the date and time of filing such form

click here