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

Government offices that deduct or collect tax and credit the amount to the Central Government through book adjustment, without producing a challan, are required to furnish Form No. 137. For TDS/TCS relating to July 2026, the due date for filing Form No. 137 is 15 August 2026.

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 tax framework.

The form is used to report TDS/TCS amounts that have been credited to the Central Government without the production of a challan, i.e., through the book adjustment mechanism. (Income Tax India)

Who is required to furnish Form No. 137?

Form No. 137 applies to Government offices where tax deducted or collected is credited to the Central Government without a challan.

The statement is furnished by the concerned Accounts Officer, including:

• Pay and Accounts Officer (PAO)

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• District Treasury Officer (DTO/TO)

• Cheque Drawing and Disbursing Officer (CDDO)

• Any other person responsible for crediting the tax to the Central Government

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Form No. 137 is therefore primarily relevant to Central and State Government offices using the book adjustment mechanism and is not a regular compliance applicable to ordinary non-government deductors. (Income Tax India)

Due Date for July 2026

As prescribed under Rule 218(6) of the Income-tax Rules, 2026:

• For March: Form No. 137 is due on or before 30 April.

• For all other months: Form No. 137 is due within 15 days from the end of the relevant month.

Accordingly, for TDS/TCS relating to July 2026, the due date is:

15 August 2026

The due date is also reflected in the current tax compliance calendars for August 2026. (Income Tax India)

Key Compliance Points

Government offices covered by this provision should ensure that:

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

• The statement is furnished in the prescribed Form No. 137.

• The Accounts Office has the required Account Office Identification Number (AIN).

• The Book Identification Number (BIN) generated for the book adjustment is properly communicated to the concerned deductors or collectors.

• The statement is filed within the prescribed 15-day period for months other than March. (Income Tax India)

Legal Framework

Form No. 137 is prescribed under Rule 218 of the Income-tax Rules, 2026. The corresponding provision under the Income-tax Act, 2025 is Section 397(3)(e), which deals with statements relating to TDS/TCS credited through the prescribed mechanism. The new Income-tax Rules, 2026 were notified by CBDT through Notification No. 22/2026 [F. No. 370142/41/2025-TPL] / G.S.R. 198(E), dated 20 March 2026. (Etds)

Conclusion

Government Accounts Offices should review their July 2026 TDS/TCS book-adjustment records and ensure timely filing of Form No. 137 by 15 August 2026. Proper reconciliation of DDO-wise tax deductions, book adjustments and BIN details can help avoid reporting errors and compliance issues.

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

EXCERPT: Form No. 137 for July 2026 TDS/TCS paid through book adjustment is due by 15 August 2026. Know the key compliance requirements.

SEO_TITLE: Form 137 Due Date July 2026 | TDS/TCS

SEO_DESCRIPTION: Form 137 for July 2026 is due by 15 August 2026. Learn who must file and key compliance requirements. Consult a tax professional today.