Form No. 137 is a mandatory monthly statement filed by Accounts Officers of Central and State Government offices to report TDS/TCS deducted or collected and credited to the Central Government through book adjustment without challan. It is applicable only to government entities and must be filed electronically within prescribed timelines—by 30th April for March and within 15 days from the end of other months. The form consolidates data received from Drawing and Disbursing Officers (DDOs) and facilitates generation of Book Identification Numbers (BINs), which are essential for filing TDS/TCS returns and ensuring proper credit in taxpayers’ records. Failure to file the form results in non-generation of BIN, incorrect reflection of tax credit in Annual Information Statements, and attracts penal consequences. The form can be revised to correct errors and requires an Accounts Office Identification Number (AIN) for filing. It enhances tracking and reporting of government tax deductions.
FAQs on Income Tax Form 137: TDS/TCS Book Adjustment Statement
TDS/TCS Book Adjustment Statement
| Name of form as per I.T. Rules, 1962 | 24G | Name of form as per I.T. Rules, 2026 | 137 |
| Corresponding section of I.T. Act, 1961 | 200(2A) / 206C(3A) | Corresponding section of I.T. Act, 2025 | 397(3)(e) |
| Corresponding Rule of I.T. Rules, 1962 | 30/37CA | Corresponding Rule of I.T. Rules, 2026 | 218 |
Q1. 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).
Q2.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.
Q3 .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.
Q4 .Is Form No. 137 applicable to non-government deductors?
Ans: No. Form No. 137 is applicable only to the Central and State Government offices.
Q5. 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.
Q6. 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.
Q7. 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.
Q8. 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).
Q9. Is Form No. 137 required for challan-based TDS payment?
Ans: If TDS/TCS is paid using a challan, Form No. 137 is not required to be filed.
Q10. 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.
Q11. 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.
Q12. 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.
Guidance Note on Income Tax Form 137: TDS/TCS Book Adjustment Statement
Form No. 137 (Earlier Form No. 24G)
Form No. 137 – TDS/TCS Book Adjustment Statement
| Name of form as per I.T. Rules, 1962 | 24G | Name of form as per I.T. Rules, 2026 | 137 |
| Corresponding section of
I.T. Act, 1961 |
200(2A) / 206C(3A) | Corresponding section of I.T. Act, 2025 | 397(3)(e) |
| Corresponding Rule of I.T. Rules, 1962 | 30/37CA | Corresponding Rule of I.T. Rules, 2026 | 218 |
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
- on or before the 30th day of April, for the month of March; and
- 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 –
Form No. 137 (Earlier Form No. 24G)
- 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).
Form No. 137 (Earlier Form No. 24G)
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 “₹”.
