AIR / Provisional Receipt
In case the AIR file is complete in all aspects TIN-FC will issue a provisional receipt to you. The provisional receipt issued by TIN-FC is deemed to be the proof of AIR furnished by you.
In case of non acceptance of your AIR file, TIN-FC will issue a Non-Acceptance Memo which will state reason for rejection.
The AIR will not be accepted in the following cases:
- Improper label affixed on the computer media. Label must have Filer’s name, TAN, PAN (except Government Filers), Form No. and Financial Year.
- Computer media not submitted or found to be corrupt or contains virus or is non-readable.
- More than one computer media is used for furnishing one AIR.
- Physical Form 61A (Part A) not submitted along with AIR file.
- Form 61A (Part A) not duly filled in or signed/verified.
- Overwriting/striking on Form 61A (Part A) not ratified by person who has signed Form 61A (Part A).
- AIR file compressed using compression utilities other than Winzip 8.1 or ZipItFast 3.0 or higher version.
- The return file present on the computer media is not the upload file generated by the AIR FVU.
- Mismatch of PAN or TAN mentioned on Form 61A (Part A) with AIR file.
- Mismatch of name of filer mentioned on Form 61A (Part A) with AIR file but no document submitted in support of name appearing on Form 61A (Part A).
- Mismatch of control totals mentioned on Form 61A (Part A) with the totals displayed by SAM.
- Financial Year is not valid.
Mapping between Transacting party- PAN- 60/61
| Sr. No. | Type of Transacting Party | PAN | Form 60/61 | Remarks |
|---|---|---|---|---|
| 1 | Government | Optional | NULL | File - accepted |
| 2 | Non-Government | Valid | NULL | File - accepted |
| 3 | Non-Government | NULL | Y | File - accepted |
| 4 | Non-Government | NULL | N | File - Rejected |
As per above matrix, if transacting party is Non-Government, your case will belong to serial no. 4 and accordingly the file will not be accepted. However, AIR can be filed without quoting PAN of Government transacting parties as per Sr. no. 1.
No, each AIR should be in a separate CD/floppy along with separate Form 61A (Part A) for each return.
No, if the size of the return is more than what can be furnished in one floppy then it should be furnished in a CD.
Yes, if the return file is furnished in compressed form, it should be compressed using Winzip 8.1 or ZipItFast 3.0 or higher version compression utility only, so as to ensure quick and smooth acceptance of the file.
Yes, you should affix a label on the AIR CD/floppy for identification purpose. You shall mention name of filer, PAN (except Government Filers), TAN, Form No. (viz. 61A) and period (viz. Financial Year) to which the return pertains on the label affixed on the CD/floppy containing the AIR.
You should ensure the following while furnishing AIR:
- Each AIR file is saved in a separate CD/floppy.
- Each AIR file is accompanied by a duly filled and signed (by an authorized signatory) Form 61A (Part A) in physical form.
- Each AIR file is in one CD/floppy. It should not span across multiple floppies.
- In case the size of an AIR file exceeds the capacity of one floppy, it is furnished on a CD.
- In case the AIR file is in compressed form, it is compressed using Winzip 8.1 or ZipItFast 3.0 or higher version compression utility only to ensure quick and smooth acceptance of the file.
- A label is affixed on each CD/floppy mentioning name of the Filer, his PAN (except Government Filers), TAN, Form No. and period to which the return pertains.
- There is no overwriting/striking on Form 61A (Part A). If there is any, then the same is ratified by an authorised signatory.
- CD/floppy is virus free.