The Pay and Accounts Offi​ce (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) are required to file Form 24G. In case of an office of the Government, where tax has been paid to the credit of Central Government without the production of a challan associated with deposit of the tax in a bank, the PAO / CDDO / DTO or an equivalent office (herein after called as AO in this document) is required to file Form 24G.

AO can prepare the statement either using a third party software or using the Form 24G Preparation Utility developed by Protean eGov Technologies Limited and freely available at Tax Information Network (TIN) website or ITD website.

The Form 24G Preparation Utility is a Java based utility. Form 24G Preparation Utility can be freely downloaded from https://www.protean-tinpan.com/​ or (www.incometaxindia.gov.in). After downloading, it needs to be saved on the local disk of the machine.