Book Identification Number (BIN) Verification: A Brief Guide

Unlike private companies that deposit TDS using physical bank challans (like Challan ITNS 281), government offices transfer tax deductions through book adjustments.

To track these adjustments, the Income Tax Department uses the Book Identification Number (BIN) generated during quarterly return filings.

1. What is the Book Identification Number (BIN)?

A BIN is a unique code generated by the NSDL (National Securities Depository Limited) portal when a government Pay and Accounts Office (PAO) or accounts officer files **Form 24G**.

This form summarizes all tax deductions deposited by DDOs (Drawing and Disbursing Officers) via book entry adjustments.

2. The Three Components of a BIN

A BIN contains three distinct components, all of which must match exactly:

• Receipt Number: A unique 7-digit number generated for the specific Form 24G return filing.
• DDO Serial Number: A 5-digit identifying number allocated to the specific Drawing and Disbursing Officer.
• Date of Transfer: The exact date (DD/MM/YYYY) on which the book adjustment was processed by the accounts officer.

3. Why BIN Matters: The Compliance Connection

A BIN is the government equivalent of a bank challan BSR code and Challan Serial Number. Government DDOs must quote the BIN in their quarterly TDS returns (Form 24Q, 26Q).

If the BIN is omitted or entered incorrectly, the return fails validation, and the TDS credit is not transferred to the employee or vendor PANs, leading to compliance flags.

4. Step-by-Step Guide to BIN Verification on NSDL

Government offices and auditors can view and download BIN details directly from NSDL:

1. Go to the **TIN-NSDL Portal** (tin-nsdl.com) and navigate to the **Services > Form 24G** page.
2. Click on **View/Download BIN Details**.
3. Enter your TAN, select the period (month and year) for which Form 24G was filed, and click **Submit**.
4. The portal displays the list of DDO serial numbers, receipt numbers, and transfer dates, which can be downloaded as a PDF or CSV file.

5. Case Study: Booking Government TDS via Book Adjustment

A government department hires a consulting firm and deducts professional fee TDS worth **₹1,50,000** u/s Section 194J.

The accountant records the transaction:

1. The PAO processes the ₹1,50,000 payment by book adjustment and files Form 24G.
2. The NSDL utility generates the BIN details: Receipt Number 1234567, DDO Serial Number 98765, Transfer Date 15/10/2025.
3. The DDO quotes this BIN in the quarterly Form 26Q return to ensure the ₹1,50,000 credit appears in the consulting firm's Form 26AS.
4. The accountant enters this book adjustment in Tally:

Entry: Booking Government TDS Payment (F5 Payment Voucher)
Debit:  TDS Payable u/s 194J Account   ₹1,50,000
Credit: Treasury Book Adjustment Account          ₹1,50,000
(Note: select 'Book Adjustment' in tax payment details, entering the BIN)

6. Configuring Book Adjustments in Tally Prime

To set up government tax entries natively in Tally: