796. Requirement of filing of Form ITNS 224 not compulsory along with income-tax return

References have been received from a number of associations that the Income-tax Officers are not accepting the returns without Form ITNS 224. This form was attached along with the return for 1980-81 to be filled by the assessees to enable the Income-tax Officer to quickly segregate the return into summary assessment or scrutiny assessment and to attend to pending miscellaneous matters. However, filing of this form is not compulsory. You are, therefore, requested to inform all the officers in your charge that if this form is not filled in, the return cannot be said to be incomplete. Such returns, may, therefore, continue to be received at the counters.

Circular : No. 274 [F. No. 220/22/80-IT(A-II)], dated 28-6-1980.

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