PAOs/DTOs/CDDOs Duties:
- To apply for AIN with jurisdictional TDS office. AIN application can be downloaded from TIN site.
- To obtain correct TAN from the reporting DDOs.
- To file Form No. 24G (in CD, DVD, Pen Drive), within 10 days from the end of the month, electronically either at TIN-FC or by direct online upload at TIN website.
- To track status of the filed Form No. 24G through TIN website.
- To download Book Identification Number (BIN) generated on the basis of 24G statement.
- To disseminate BIN to the respective DDOs.
DDOs Duties:
- To provide correct TAN to their PAOs/DTOs/CDDOs to whom the DDO/Deductor reports the tax so deducted & who is responsible for crediting such sum to the credit of the Central Government.
- To report to PAOs/DTOs/CDDOs, the details of tax deducted and credited to the Central Government account through book adjustment.
- To quote BIN in the quarterly TDS/TCS Statement (24Q, 26Q, etc) for the tax deducted and credited through book adjustment.
