Pay and Accounts Office (PAO) is the specified person who is required to file form 24G to the agency authorised by the Director General of Income-Tax (Systems) in respect of tax deducted by Drawing and Disbursing Office (DDO) within 15 days from the end of the month. Concerned PAO intimates the Book Identification Number (BIN) generated by the agency to each of the DDOs in respect of whom the sum deducted has been credited.

In case of an office of the Government where tax has been paid to the credit of the Central Government without the production of a challan, Form 24G statement is to be submitted. The Form 24G filed by PAO forms the G-OLTAS database.

TRACES enables PAOs to register and view statement status of a particular TAN mapped to their Account Office Identification Number (AIN). Dashboard view gives a summary of details pertaining to their DDOs.

Functionalities for PAOs through TRACES