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of <h1>Income-tax Officers Must Accept Returns Without ITNS 224 Form; Filing Not Mandatory Says Circular.</h1> The circular addresses an issue where Income-tax Officers were not accepting tax returns without the ITNS 224 form. This form, used in the 1980-81 returns, helps officers categorize returns for summary or scrutiny assessment and manage pending matters. However, the circular clarifies that filing the ITNS 224 form is not mandatory. Commissioners of Income-tax are instructed to inform officers that tax returns should not be considered incomplete if the form is missing, and such returns should still be accepted at the counters.
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