Frequently asked questions and answers

Q1. What is form 24-G?


Q2. What is a digital signature?


Q3.What documents are to be signed with a digital signature?


Q4. Are there different classes of digital signature?


Q5. Where can I apply for a digital signature?


Q6.What is the document requirements for obtaining a digital signature?

form 24-G

A1. The Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) are required to file Form 24G as per Income-tax

Department Notification no. 41/2010 dated May 31, 2010. 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)

government is required to file Form 24G.
Form 24G is to be furnished only in electronic form.
A unique seven digit Accounts Office Identification Number (AIN) shall be allotted by the Directorate of Income Tax (Systems), Delhi, to every AO. Each AO will be

identified in the system by this number.
Each DDO will be identified in the system by a Tax Deduction and Collection Account Number (TAN). This number is allotted by Income Tax Department.
Every AO shall furnish one complete, correct and consolidated Form 24G every month having details of all type of deduction / collection viz. TDS-Salary / TDS-Non

Salary / TDS-Non Salary Non Residents / TCS.
Every Form 24G shall be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD).
The contents of Form 24G should be as follows:
• Details of the AO filing Form 24G (AIN, name, demographic information, contact details).
• Category of AO (Central / State Government) along with details of ministry / state.
• Statement details (month and year for which Form 24G is being filed).
• Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS).
• DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA).
• DDOs which are associated with the AO. If the DDO wants to add/delete or update details of DDO, same should be mentioned in the statement.

digital signature

A2. Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. Examples of physical certificates

are drivers' licenses, passports or membership cards. Certificates serve as proof of identity of an individual for a certain purpose; for example, a driver's license

identifies someone who can legally drive in a particular country. Likewise, a digital certificate can be presented electronically to prove your identity, to access

information or services on the Internet or to sign certain documents digitally.
Like physical documents are signed manually, electronic documents, for example e-forms are required to be signed digitally using a Digital Signature Certificate.

documents are to be signed with a digital signature

A3. a) Application form for Digital Signature certificate duly attested by Self & a Class-I Gazetted officer

c) Government issued Photo-ID Proof ( Any two of the photo-copy of following can be
submitted for the Photo-ID proof duly attested by Self & a Class-I Gazetted officer ) :-
i. Pan-Card [Mandatory]
ii. Driving License
iii. Passport
iv. Any other Photo ID issued by the Government of India or the state government is
acceptable with a condition that the applicant’s complete signature MUST be there on
the Photo-ID Proof.

d) Address Proof ( Any one of the photo-copy of following can be submitted for the
address proof (as mentioned in application form) duly attested by Self & a Class-I Gazetted
officer ) :-
i. Voter ID card
ii. Ration Card
iii. Passport
iv. Driving License
v. Latest Telephone Bill

different classes of digital signature

A4. The different types of Digital Signature Certificates are:
Class 2: Here, the identity of a person is verified against a trusted, pre-verified database.

Class 3: This is the highest level where the person needs to present himself or herself in front of a Registration Authority (RA) and prove his/ her identity.

A5. A licensed Certifying Authority (CA) issues the digital signature. Certifying Authority (CA) means a person who has been granted a license to

issue a digital signature certificate under Section 24 of the Indian IT-Act 2000.

The list of licensed CAs along with their contact information is available on the MCA portal (www.mca.gov.in).