Validity of tax returns: pre-amendment forms accepted; PAN must be quoted or documented with returns to aid processing. Returns of Income, Wealth or Expenditure filed during the current financial year in forms as they existed before the recent amendments should not be treated as invalid solely for not being filed on the newly notified forms. Administrative guidance requires assessees to quote PAN if allotted, to enclose PAN application and acknowledgement if applied for, or to submit a completed PAN application with photographs if not applied for, with publicity by tax administration to expedite PAN allotment.