Form No. 137 Due Date for August 2026 – TDS/TCS Paid Without Challan

Government offices that credit TDS or TCS to the Central Government through book adjustment, without production of a challan, are required to furnish Form No. 137 for the relevant month. For TDS/TCS relating to August 2026, the due date for furnishing Form No. 137 is 15 September 2026. (Etds)

What is Form No. 137?

Form No. 137 is the TDS/TCS Book Adjustment Statement prescribed under Rule 218 of the Income-tax Rules, 2026.

It replaces the earlier Form No. 24G under the previous income-tax framework. The form is used where tax deducted or collected by a Government office is credited to the Central Government without production of a challan, through the book adjustment mechanism. (Etds)

Under the Income-tax Act, 2025, Form No. 137 corresponds to the reporting mechanism under section 397(3)(e). 

Who is required to furnish Form No. 137?

The statement is required to be furnished by the concerned Accounts Officer responsible for crediting the tax to the Central Government. This includes:

• Pay and Accounts Officer (PAO)

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• District Treasury Officer (DTO/TO)

• Cheque Drawing and Disbursing Officer (CDDO)

• Any other designated person responsible for crediting the amount through book adjustment

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The requirement applies to Government offices where TDS/TCS is credited to the Central Government without a challan. 

Due Date for August 2026

Rule 218(6) of the Income-tax Rules, 2026 provides that the statement is to be furnished:

• For March: On or before 30 April

• For other months: Within 15 days from the end of the relevant month

Accordingly, for TDS/TCS relating to August 2026, the due date falls on:

15 September 2026

The September 2026 compliance calendar also identifies 15 September 2026 as the due date for Form No. 137 relating to August 2026. 

Important Compliance Points

Government Accounts Officers should ensure that:

• TDS/TCS details reported by the concerned DDOs are properly consolidated.

• Amounts credited through book adjustment are correctly reported.

• The statement is furnished within the prescribed time.

• The applicable Account Office Identification Number (AIN) is available for filing Form No. 137.

• The Book Identification Number (BIN) generated for the relevant transactions is appropriately communicated to the concerned deductors or collectors. 

The Income Tax Department's guidance confirms that Form No. 137 is mandatory where Government TDS/TCS is credited through the book adjustment mechanism. 

Conclusion

Government offices handling TDS/TCS through book adjustment should ensure timely preparation and filing of Form No. 137 for August 2026 by 15 September 2026. Proper reconciliation of DDO-wise deductions, book adjustments and reporting details is important for accurate tax credit and compliance.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Form No. 137 for August 2026 TDS/TCS paid without challan is due by 15 September 2026 under Rule 218.

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