AIR

A Filer can furnish only one AIR for a given financial year. However, in case the Filer wants to rectify genuine/bonafide mistakes or if it wants to furnish additional transactions to be included in AIR, it may do so through ‘Supplementary Information’.

ITD has announced the data structure (file format) for furnishing Supplementary Information. The supplementary information may be filed as per this data structure.

There may be three situations when Filer may file Supplementary Information: a) in response to a notice issued by DIT (I & CI)within the time allowed by DIT (I & CI)b) Suo moto - to furnish additional details not submitted in original AIR c) in response to deficiency indicated by TIN-FC in provisional receipt

At the time of furnishing Supplementary Information, the filer should ensure that: a) Supplementary Information is as per the data structure specified by ITD. b) Supplementary Information is incremental, i.e. contains information only on transactions reported earlier which are to be revised or if it wants to furnish additional information which is not provided in the previous return. c) Supplementary Information is filed in the same form and manner as the AIR with upload type as “R” for Supplementary Information. d) Instructions should be read carefully before filling Supplementary information. These instructions are available on our Protean website.

The Filer has to pay upload charges as given below for AIR as well as Supplementary Information:

* The Filer should also pay service tax as applicable.

Value should be "R" signifying Supplementary Information.

When uploading the Supplementary Information, the FY will be of the original return for which it is being filed. After importing the original file, the RPU will get auto populated with the required FY option. E.g. supplementary needs to be filed for FY 2005-06, import the original file and 2005-06 would be auto generated in the Financial Year column.

In case of correction in details of any transaction originally furnished in the previous return, two 'Transaction Detail' records should be furnished in the Supplementary Information. The 1st record should carry 'Revision Mode' as 'D' and the field ‘Transaction Detail Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be revised as per the previous return filed for the same financial year and 2nd record should carry revision mode as 'A' and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding 'D' mode.

If a transaction originally furnished in the previous return is required to be deleted, then only one transaction detail record needs to be provided in the supplementary Information which would carry 'Revision Mode' as 'D' and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be deleted as per the previous return filed for the same financial year.

If the transaction has to be added, then only one transaction detail record needs to be provided in the supplementary Information which would carry 'Revision Mode' as 'A' and the field ‘Transaction Serial No to be Revised’ no value should be specified. For e.g. :

In case of correction in details of any transaction originally furnished in the previous return, two 'Transaction Detail' records should be furnished in the Supplementary information. 1st record should carry 'Revision Mode' as 'D' for all transactions in the joint parties provided in the previous return and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be revised as per the previous return filed for the same financial year for all transactions in the joint parties and 2nd record should carry revision mode as 'A' for modifying the transactions in one or more transactions in the joint parties along with the transactions in the joint parties which are not modified and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding 'D' mode.

If a transaction originally furnished in the previous return is required to be deleted; two transaction detail records should be furnished in the Supplementary information. 1st record should carry 'Revision Mode' as 'D' for all transactions in the joint parties provided in the previous return and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be deleted as per the previous return filed for the same financial year for all transactions in the joint parties and 2nd record should carry revision mode as 'A' for all transactions in the joint parties which are not to be deleted and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding 'D' mode.

If the transaction has to be added; two transaction detail records should be furnished in the Supplementary information. 1st record should carry 'Revision Mode' as 'D' for all transactions in the joint parties provided in the previous return and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be deleted as per the previous return filed for the same financial year for all transactions in the joint parties and 2nd record should carry revision mode as 'A' for transactions which are to be added along with the transactions in the joint parties provided in the previous return and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding 'D' mode.

For the 1st transaction in supplementary information, value of this field should be equal to the value of 'Transaction serial number' of last transaction in the 'latest previous successfully accepted return+1.

If Revision mode is 'D' then the value in this field should be equal to the "Transaction Detail Record Number" of the corresponding transaction to be revised as per the previous return filed for the same financial year. If Revision mode is 'A' and corresponding transaction with revision mode 'D' is present then the value in this field should be equal to the "Transaction Detail Record Number" of the corresponding 'D' mode Transaction detail otherwise no value should be specified. The value should be same across all the transaction details in a particular joint transaction.

The Filer should mention in the Response Type Flag " S" in case the Supplementary information is being filed by Self (Suo moto)", "C" in case the Supplementary information is being filed in response to "DIT (I & CI)Letter", "T" in case the Supplementary information is being filed in response to "Deficiency indicated by TINFC in Provisional Receipt". Further if the Response Type Flag is "C" then DIT (I & CI)Letter date and Reference Number should be specified.