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Supplementary Information |
What is Supplementary Information?
Ans. A Filer can furnish only one AIR for a given financial year. However, in case the Filer wants to rectify genuine/bonafide mistakes or if it wants to furnish additional transactions to be included in AIR, it may do so through ‘Supplementary Information’.
How should Supplementary Information be filed?
Ans. ITD has announced the data structure (file format) for furnishing Supplementary Information. The supplementary information may be filed as per this data structure.
When should the Supplementary Information be filed?
Ans. There may be three situations when Filer may file Supplementary Information:
a) in response to a notice issued by CIT (CIB) within the time allowed by CIT (CIB)
b) Suo moto - to furnish additional details not submitted in original AIR
c) in response to deficiency indicated by TIN-FC in provisional receipt
What are the special precautions to be taken while furnishing Supplementary Information?
Ans. At the time of furnishing Supplementary Information, the filer should ensure that:
a) Supplementary Information is as per the data structure specified by ITD.
b) Supplementary Information is incremental, i.e. contains information only on transactions reported earlier which are to be revised or if it wants to furnish additional information which is not provided in the previous return.
c) Supplementary Information is filed at the same TIN-FC where the original AIR was filed. (In case the original AIR was filed online, Supplementary Information should also be filed online.)
d) Supplementary Information is filed in the same form and manner as the AIR with upload type as “R” for Supplementary Information.
e) Instructions should be read carefully before filling Supplementary information. These instructions are available on our NSDL website.
What are the charges to be borne by the Filer for furnishing Supplementary Information?
Ans. The Filer has to pay upload charges as given below for AIR as well as Supplementary Information:
| Number of records |
Upload Fee (Rs.)* |
| Up to 100 |
25 |
| 101 to 1000 |
150 |
| More than 1000 |
500 |
|
- The Filer should also pay service tax as applicable.
What should be Upload Type for supplementary Information?
Ans. Value should be "R" signifying Supplementary Information.
What should be F.Y. for Upload Type for supplementary Information?
Ans. When uploading the Supplementary Information the FY will be of the original return for which it is being filled. After uploading the original file the RPU will get auto populated with the required FY option. E.g. supplementary needs to be filed for FY 2005-06, import the original file and fill 2005-06 in the Financial Year column.
How can I rectify the transactions which are given in the previous return or provide the additional transactions which are not given in the previous return?
Ans.
I. In case of correction in details of any transaction originally furnished in the previous return, two 'Transaction Detail' records should be furnished in the Supplementary Information. The 1st record should carry 'Revision Mode' as 'D' and the field ‘Transaction Detail Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be revised as per the previous return filed for the same financial year and 2nd record should carry revision mode as 'A' and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding 'D' mode.
II. If a transaction originally furnished in the previous return is required to be deleted, then only one transaction detail record needs to be provided in the supplementary Information which would carry 'Revision Mode' as 'D' and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be deleted as per the previous return filed for the same financial year.
III. If the transaction has to be added, then only one transaction detail record needs to be provided in the supplementary Information which would carry 'Revision Mode' as 'A' and the field ‘Transaction Serial No to be Revised’ no value should be specified.
For e.g. :
| Name of transacting party |
Transaction Detail Record Number |
Joint Transaction party count |
Date of transaction |
Revision Mode |
Transaction Detail Record Number (Sr. No.) to be Revised |
| Yatin Nerurkar |
11 |
1 |
02022004 |
D |
2 |
| Yatin Nerurkar |
12 |
1 |
02022004 |
A |
11 |
| Tanuj Kothiyal |
13 |
1 |
02012004 |
D |
3 |
| Amol Jadhav |
14 |
1 |
02032004 |
A |
|
|
How can I rectify the transactions which are given in the previous return or provide the additional transactions which are not given in the previous return for joint transactions?
Ans.
I. In case of correction in details of any transaction originally furnished in the previous return, two 'Transaction Detail' records should be furnished in the Supplementary information. 1st record should carry 'Revision Mode' as 'D' for all transactions in the joint parties provided in the previous return and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be revised as per the previous return filed for the same financial year for all transactions in the joint parties and 2nd record should carry revision mode as 'A' for modifying the transactions in one or more transactions in the joint parties alongwith the transactions in the joint parties which are not modified and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding 'D' mode.
II. If a transaction originally furnished in the previous return is required to be deleted; two transaction detail records should be furnished in the Supplementary information. 1st record should carry 'Revision Mode' as 'D' for all transactions in the joint parties provided in the previous return and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be deleted as per the previous return filed for the same financial year for all transactions in the joint parties and 2nd record should carry revision mode as 'A' for all transactions in the joint parties which are not to be deleted and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding 'D' mode.
III. If the transaction has to be added; two transaction detail records should be furnished in the Supplementary information. 1st record should carry 'Revision Mode' as 'D' for all transactions in the joint parties provided in the previous return and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding transaction to be deleted as per the previous return filed for the same financial year for all transactions in the joint parties and 2nd record should carry revision mode as 'A' for transactions which are to be added alongwith the transactions in the joint parties provided in the previous return and the field ‘Transaction Serial No to be Revised’ should mention "Transaction Detail Record Number" of the corresponding 'D' mode.
| Name of transacting party |
Transaction Detail Record Number |
Joint Transaction party count |
Date of transaction |
Revision Mode |
Transaction Detail Record Number (Sr. No.) to be Revised |
| Samar Banwat |
11 |
3 |
01022004 |
D |
1 |
| Sharmila Banwat |
11 |
0 |
|
D |
1 |
| Sarla Banwat |
11 |
0 |
|
D |
1 |
| Samar Banwat |
12 |
3 |
01022004 |
A |
11 |
| Sharmila Banwat |
12 |
0 |
|
A |
11 |
| Sarla Banwat |
12 |
0 |
|
A |
11 |
| Tanuj Kothiyal |
13 |
2 |
02012004 |
D |
2 |
| Umesh Pai |
13 |
0 |
|
D |
2 |
| Umesh Pai |
13 |
1 |
|
A |
13 |
| Dinesh Khedkar |
14 |
1 |
02032004 |
D |
3 |
| Dinesh Khedkar |
15 |
2 |
02032004 |
A |
14 |
| Amol Jadhav |
15 |
0 |
|
A |
|
|
What Transaction Detail Record Number (Sr. No.) should be given for the first transaction in the Supplementary information?
Ans. For the 1st transaction in supplementary information, value of this field should be equal to the value of 'Transaction serial number' of last transaction in the previous return + 1.
What is Transaction Detail Record Number (Sr. No.) to be Revised in the Supplementary File Format?
Ans.If Revision mode is 'D' then the value in this field should be equal to the "Transaction Detail Record Number" of the corresponding transaction to be revised as per the previous return filed for the same financial year.
If Revision mode is 'A' and corresponding transaction with revision mode 'D' is present then the value in this field should be equal to the "Transaction Detail Record Number" of the corresponding 'D' mode Transaction detail otherwise no value should be specified.
The value should be same across all the transaction details in a particular joint transaction.
What is Response Type Flag, CIT(CIB) Letter Date and CIT(CIB) Reference Number in the Supplementary File Format?
Ans. The Filer should mention in the Response Type Flag " S" in case the Supplementary information is being filed by Self (Suo moto)", "C" in case the Supplementary information is being filed in response to "CIT(CIB) Letter", "T" in case the Supplementary information is being filed in response to "Deficiency indicated by TINFC in Provisional Receipt". Further if the Response Type Flag is "C" then CIT(CIB) Letter date and Reference Number should be specified.
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