1. In case the AIN of the AO is not present in the master maintained, will the e-TBAF submitted by him be accepted by the TIN-FC? Ans. In case the AIN of the AO is not present in the master, TIN-FC will ask for proof of AIN. The valid proof for the same is the letter of allotment of AIN issued by DIT (Systems), Delhi. If the AO can produce the same and statement is valid in other respects, only then the e-TBAF submitted by him will be accepted.
2. What can be the possible reasons for non-acceptance of quarterly e-TBAF? Ans. A quarterly e-TBAF submitted by an AO can be rejected on any of the following grounds:
Each quarterly e-TBAF is not furnished in a separate CD/floppy along with duly signed statistic report;
Separate statistic report is not furnished for each quarterly e-TBAF;
striking and overwriting, if any, on statistic report is not duly ratified by the person who has signed statistic report;
More than one quarterly e-TBAF is furnished in one CD/floppy;
More than one CD/floppy is used for furnishing one quarterly e-TBAF;
Accounts Officer has not mentioned his name, AIN, period to which e-TBAF pertains (quarter and F.Y.) on the CD/floppy for identification purpose;
Quarterly e-TBAF is compressed using a compression utility other than winzip 8.1 or ZipItFast 3.0 (or higher version) compression utility;
Quarterly e-TBAF is not in conformity with the file formats prescribed by ITD;
AIN stated in quarterly e-TBAF is not present in SAM and Accounts Officer does not submit any proof of AIN stated in the statement;
Accounts Officer does not have AIN allotted by ITD;
Name/address of Accounts Officer displayed on SAM does not match with name/address stated on statistic report;
Mismatch of control totals generated by SAM with statistic report;
The quarterly e-TBAF has not been successfully passed through FVU;
Quarterly e-TBAF do not pertain to the period for which Accounts Officers are allowed to submit their e-TBAF;
CD/floppy is not virus free etc.
3. Once the AO has submitted a valid e-TBAF, what proof does he have that he has submitted the same? Ans. When an AO submits a valid e-TBAF, the TIN-FC will issue him a provisional receipt which will be proof of submission of valid e-TBAF by the AO. However, the provisional receipt is only proof of acceptance of the e-TBAF and it does not certify that the information in the e-TBAF is authentic.
4. Is there any fee charged for non- acceptance of an invalid e-TBAF? Ans. No. Fee is not charged for non-acceptance of an invalid e-TBAF.
5. Where an e-TBAF submitted by the AO is not accepted, how will he come to know the reason(s) for non-acceptance of the same? Ans. If the e-TBAF submitted by the AO is not accepted by the TIN-FC, then TIN-FC will issue a non-acceptance memo, which will specify the reason(s) for non-acceptance of the e-TBAF.
