Book Identification Number is a distinct verification key, which is circulated as per information present in BINview by the Pay and Accounts Officer (PAO) often termed as AO. The quoting of Book Identification Number is mandatory with effect from 01 February 2012. It is used in verifying the claim of Tax Deduction at Source (TDS) deposited without production of challan where the AO circulates to the corresponding Drawing and disbursing Office (Government Deductor is part of) and it should be filled in TCS/TDS Statement.
Further, we look into the BIN verification procedure in the detail.
BINview consists of the following:
Receipt Number: Is a unique seven digit number generated on successful acceptance of Form 24G.
DDO Serial Number: It is a 5 digit unique number generated for every DDO transaction reported in the Form 24G.
Transfer Voucher Date (TVD): It is the last date of Month for which Form 24G statement is filed.
Generation of BIN:
Book Identification Number will be generated for those DDO records for which the TAN (Tax Deduction Account Number or Tax Collection Account Number) is given. Based on details acknowledged by DDO the PAO/AO is going to file a Form No. 24G on a monthly basis as it is mandatory for those who are reporting TDS without Payment through bank challans.
On successful filing and validating using File Validation Utility developed by NSDL, a BIN is generated at TIN Central System and intimated to PAOs with the details like TAN, Form Type. The Bin could be quoted in quarterly returns and details can be collected from the respective AO/PAO/DDO/DTO. New BIN is not generated for any update in demographic details and amount of Tax deducted and remitted or deduction nature also for deleted DDO records.
BIN’s are generated for DDO records where invalid TANs are not present in Income Tax Department database is renew with valid TAN.While preparing if the tax has been paid through voucher (book adjustment) then the CDDO has to quote BIN details.
Utility of BIN When Unexpected Consequences Occur
The Book Identification Number details and amount TDS reported for TDS/TCS Statement registered by the Drawing and disbursing Office should be matched with the respective details registered in Form No.24G registered/filed by the AO/PAO for verification purpose. When any mismatch occurs the deducted may not get the credit of TDS and deductee may not available in deductee’s Form 26AS. Therefore, Bin is disseminated by PAO/AO is reported correctly in addition to the amount in the TDS/TCS statement registered by DDOs. Then they are advised to reconcile the issue and one DDO will be mapped to one PAO for the particular form and particular month.
Verification of BIN
To BINview we need to visit the website and process accordingly
https://onlineservices.tin.egov-nsdl.com/TIN/JSP/etbaf/ViewBIN.jsp is the Tax Information Network of Income Tax Department. We need to provide the TAN, AIN which is Nature of Payment, Accounts Office Identification Number, Form 24G Like TDS – Salary –Form 24Q, TDS – Non-Salary –Form 26Q, TDS – Non-Salary – Non-Resident – Form 27Q, TCS – Form 27EQ and All Form Types etc.
BINview is available for Form 24G filed for F.Y. 2010-11 onwards. If BIN details for respective AIN & period are not available then please contact PAO or District Treasury Office to a person the TDS/TCS is reported.
The application screen will look like below:
- In the portal, we can View/Download Book Identification Number (BIN) Details.
- We can verify the BIN using a link in the portal by following the pages. If all forms types BIN verification details are required then we need to select the specific AIN accordingly.
- All the Details should be filled with exact information.
- For amount verification, the tax paid to the Government is considered optional.
- Fill in all the BIN details and checkboxes present besides, to verify the amount and verification status of the unique Number.
- We can find two different types of statuses Amount Matched and Amount Not Matched it means valid BIN and invalid BINview respectively.
META: Book Identification Number (BIN) is a unique key, present in the binview used for verifying TDS without production of challan where AO circulates and fills in the TDS/TCS statement.
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