Will the TIN-FC give any acknowledgement/receipt for AIR? Ans. 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.
What if my AIR is not accepted by TIN-FC, how will I know the reason for rejection? Ans. In case of non acceptance of your AIR file, TIN-FC will issue a Non-Acceptance Memo which will state reason for rejection.
Under what circumstances the AIR will not be accepted? Ans. 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.
Can I file my AIR if I do not have the PAN of the transacting parties and these transacting parties have not given the Form No. 60/61? Ans. Yes, the return can be furnished after providing the flag “N” as specified in the data structure. In such cases the provisional receipt issued to you will mention this deficiency.
