What is Form 24G?

• Form 24G is filed by Accounts Officers (AO) such as Pay & Accounts Officers, Treasury Officers, or Cheque Drawing and Disbursing Officers.
• It consolidates details of TDS deducted and TCS collected by government offices.
• Filing ensures proper credit to deductees and compliance with the Income-tax Act, 1961

Due Date for March 2026

• As per the CBDT Tax Calendar, the due date for furnishing Form 24G for March 2026 is April 29, 2026 (Wednesday). Central Board of Direct Taxes, Government of India
• This is a special timeline since March is the closing month of the financial year. Normally, Form 24G must be filed within 15 days from the end of the month, but for March, the extended deadline applies until the end of April.

Penalty for Delay

• Section 234E of the Income-tax Act imposes a late fee of ₹200 per day for delay in filing Form 24G.
• The total penalty cannot exceed the amount of TDS/TCS involved.

Compliance Checklist

Government offices should ensure:

1. Timely filing by April 29, 2026.
2. Accurate reporting of all deductions and collections for March 2026.
3. Proper coordination between Drawing & Disbursing Officers (DDOs) and the AO.
4. Verification of Account Information Number (AIN) and TAN details before submission.

Conclusion

Government offices must prioritize filing Form 24G by April 29, 2026 to remain compliant and avoid penalties. Timely submission ensures smooth credit of taxes and strengthens audit readiness.