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.