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Form 24G is a return filed by the person responsible for collecting or deducting tax at source (TDS or TCS) and remitting it to the government. This form is specifically used for reporting and paying TDS/TCS payments that were made without the filing of a TDS/TCS return. To report and pay TDS/TCS payments that are made but have not been filed through a regular TDS/TCS return (e.g., no return filing due to delay in remittance). Used by government and non-government deductors who need to file returns without submitting Form 26Q or Form 27Q.
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