Form No. 137 (Earlier Form No. 24G)

Form No. 137 - TDS/TCS Book Adjustment Statement

Purpose:

Form No. 137 is a monthly statement filed by Pay and Accounts Offices (PAOs), Treasury Officers (TOs), or Cheque Drawing and Disbursing Officers (CDDOs) to report Tax Deducted at Source (TDS) and/or Tax Collected at Source (TCS) payments without a challan (i.e., through book adjustment).

The form enables the credit of TDS/TCS amounts deducted or collected by various DDOs under their control to the Central Government account through the Book Adjustment system.

Form No. 137 is filed under Rule 218 of the Income-tax Rules, 2026.

Who Should File?

Every Government office or department that makes TDS/TCS deductions and deposits them to the credit of the Central Government through book entry (not by challan) must file Form No. 137.

Examples include:

• Ministries/Departments of Central and State Governments
• PAOs, DDOs, CDDOs, DTOs
• Autonomous bodies making payments under book adjustment mechanism

Frequency & Due Dates:

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.

Structure of Form No. 137:

Form No. 137 consists of the following key parts:

1. Part A: Accounts Office Details -

• AIN, Name, Address, TAN and Government Category of the Account Office. Special TAN and State AG Code (in case of State Government).
• Responsible Person Details: Name, Designation, Address, Contact Number and Email ID.

2. Part B:

⮚ Type of Statement: Original or Correction.

⮚ DDO (Drawing & Disbursing Officer) wise details of transfer vouchers:

• Form Type (Form No. 138/140/143/144)
• TAN of DDO
• Name of DDO
• Total Tax Deducted/Collected
• Total TDS/TCS remitted to Govt. Account

3. Declaration

Documents/details required to file the Form No. 137:

1. AIN details

2. TAN details of all DDOs linked to the Accounts Office

3. Monthly TDS/TCS deduction details received from DDOs

4. Book adjustment/voucher details showing deposit of tax without challan

Filing Count:

On average, around seventy thousand such statements have been filed annually by Central and State Government offices across India over the last five years.

Process flow of filing Form No. 137:

1. Collection of TDS/TCS data from all DDOs functioning under a PAO/CDDO/DTO for a specific month.

2. Preparation of Form No. 137 statement using the Return Preparation Utility (RPU) provided by TIN-NSDL.

3. Validation of the file through File Validation Utility (FVU).

• If no errors, the utility generates a valid .fvu file.

4. Submission of the validated file (.fvu):

• Online upload through the TIN-NSDL portal (https://www.tin-nsdl.com), or
• Physical submission at a TIN Facilitation Centre (TIN-FC).

5. Generation of Provisional Receipt Number (PRN) on successful acceptance of Form No. 137.

6. Processing at CPC-TDS: After submission, data is matched with DDO filings (Form No. 138/140/143/144).

Outcome of Processed Form No. 137:

For Accounts Office (PAO/CDDO/TO)

• Upon processing, Book Identification Numbers (BINs) are generated for each DDO. Each BIN includes:
  • Receipt Number (of Form No. 137)
  • Transfer Voucher Date
  • DDO Serial Number (unique for each DDO)

The PAO must communicate BINs to respective DDOs, who use them while filing their quarterly TDS/TCS statements.

For DDOs

• Each DDO includes the BIN details received from the Accounts Office in their quarterly TDS/TCS statements (Form No. 138, 140, 143 and 144).
• This ensures seamless mapping of TDS/TCS reported by DDOs to the corresponding Book Adjustments filed through Form No. 137.

Brief Note on Qualitative Changes made:

i) State Government AIN holders shall be required to quote the following details while filing the Form:

• TAN of the Accounts Office,

• Special TAN, and

• State AG Code.

ii) Earlier, Form No. 24G required specifying the “Category of Deductor for whom the statement is being submitted (Central / State Government)”—along with additional details such as the State Name (for State Government deductors) and the Name of the Ministry and Sub-Ministry (for Central Government deductors). Since this information is already available in the existing database of TAN and AIN holders, it has been proposed to remove this field from the Form to eliminate redundancy and streamline data reporting.

iii) In addition, the existing structure of four separate tables covering DDO-wise details of the amount transferred for TDS under Forms No. 138, 140, 143 and 144 has been merged into a single table. A new column titled “Form Type” has been introduced to capture the respective form reference within the unified table, thereby simplifying data entry and enhancing efficiency.

iv) Explanatory notes have been provided to guide users in completing the form accurately.

v) The revised Form No. 137 will be a smart one to enhance user experience and providing ease of filing through

a) auto-population/pre-filling of relevant details using information available from the PAO’s/DTO’s/CDDO’s TRACES profile.

b) real time validations & error handling

c) drop downs & date pickers

d) integration with APIs & Databases

e) Check box based smart verification etc.

Common Changes made across Forms:

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation and Address have been separated into different boxes.
2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.
3. Changes in Sections, Clauses and Schedules have been aligned as per the Income-tax Act, 2025.
4. Currency symbol “Rs.” has been replaced with “₹”.