Due Date for Furnishing Form 24G for February 2026 – Key Compliance for Government Offices

Government offices responsible for deducting tax at source must ensure timely compliance with TDS reporting requirements. One such important compliance is the filing of Form 24G when TDS or TCS is deposited without the production of a challan.

What is Form 24G?

Form 24G is a statement required to be filed by Pay and Accounts Offices (PAO), Treasury Officers, or Cheque Drawing and Disbursing Officers (CDDO) when tax is deducted and deposited through book adjustments rather than through a challan.

This mechanism is generally used in government departments where taxes are adjusted through accounting entries instead of direct bank payments.

The requirement for furnishing Form 24G arises under:

• Section 200(2) of the Income Tax Act, 1961

• Rule 30(4) of the Income Tax Rules, 1962

• Guidance issued by the Central Board of Direct Taxes (CBDT)

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Due Date for February 2026

For TDS/TCS deducted during February 2026 and deposited without a challan, the due date for filing Form 24G is:

15 March 2026

Government offices must ensure timely submission of this form to avoid compliance issues and reporting discrepancies.

Key Points to Remember

• Form 24G is filed monthly by government offices making book adjustments.

• It contains details of tax deductions reported by various DDOs under the concerned PAO or Treasury.

• After filing, a Book Identification Number (BIN) is generated, which must be communicated to the respective DDOs.

• DDOs must quote the BIN in their quarterly TDS statements.

Consequences of Non-Compliance

Failure to file Form 24G on time may lead to:

• Mismatch in TDS records

• Difficulties for deductees in claiming tax credit

• Potential notices or compliance follow-ups from the Income Tax Department

Conclusion

Timely filing of Form 24G ensures proper reconciliation of TDS credits and smooth reporting in government accounting systems. Government departments should maintain accurate records and adhere to the due date to avoid unnecessary compliance issues.