Annual Information Return (AIR) of 'high value financial transactions' is required to be furnished under section 285BA of the Income-tax Act, 1961 by 'specified persons' in respect of 'specified transactions' registered or recorded by them during the financial year. The due date of filing of the return is the 31st of August of the following year. The 'specified persons' and the 'specified transactions' are listed in Rule 114E of the Income-tax Rules, 1962.
Downloads
- Part A of Form 61A
- AIR RPU(ver 3.0)
- Filer's Manual for Annual Information Returns
- Filing of supplementary AIR
- Dos and Don'ts for AIR
- AIR Data Structure Ver 1.3
- AIR Data Structure Ver 1.6 for Supplementary Returns
- Sample file
- AIR RPU (ver 3.1) for Supplementary Information
- Sample file for AIR Supplementary Information
- AIR FVU.exe(ver 1.4.7)
- AIR FVU Extract Readme.rtf