Filing income tax returns is a mandatory financial responsibility for salaried individuals, professionals, and businesses in India.
However, sometimes taxpayers may not agree with the decisions made by the Income Tax Department, whether related to incorrect tax computation, rejected deductions, or unfair penalties.
In such cases, the Income Tax Act provides a remedy through an income tax appeal, which can be filed using Form 35.
What is Form 35?
Form 35 is the official format prescribed by the Income Tax Department to file an appeal against an order passed by an assessing officer or other lower authorities like the Assistant Commissioner. It is submitted to the Commissioner of Income Tax (Appeals), also known as CIT(A), under Section 246A of the Income Tax Act, 1961.
If you disagree with the intimation under Section 143(1), a demand notice, or any assessment/reassessment order, then filing Form 35 income tax appeal becomes necessary.
Purpose of Filing an Income Tax Appeal Using Form 35
The key reasons for using Form No 35 income tax appeal online include:
- Disputes regarding income tax calculation on salary.
- Disallowance of expenses or deductions.
- Disagreement with penalty orders.
- Appeals against orders under direct tax provisions.
- Seeking relief from additional tax burdens, such as professional tax disputes.
- Rectifying errors in assessment related to investments.
Time Limit for Filing Form 35
Deadline for Submitting Income Tax Appeal
According to the Income Tax Act, an appeal using Form 35 must be filed within 30 days from the date of:
- The receipt of assessment order,
- Intimation under Section 143(1),
- Or any order against which the taxpayer wants to appeal.
If you fail to submit Form 35 income tax appeal within this period, you may lose your right to appeal unless you can justify the delay.
Consequences of Delayed Filing
Filing the income tax appeal Form 35 beyond the due date can have serious implications:
- The appeal may be dismissed without being heard.
- The taxpayer must submit a condonation request explaining the reason for delay.
- The CIT(A) holds the discretion to accept or reject the delayed appeal.
So, it’s crucial to act within the stipulated timeline to safeguard your rights.
How to Download Form 35
Steps to Download Form 35 from the Income Tax Portal
Here is how you can download Form No 35 income tax appeal online:
- Visit the official Income Tax e-Filing portal at www.incometax.gov.in.
- Log in using your PAN, password, and captcha code.
- Go to e-File > Income Tax Forms > File Income Tax Forms.
- Select Form 35 – Appeal to Commissioner of Income Tax (Appeals).
- Choose the relevant Assessment Year and download the form.
Alternative Ways to Access Form 35 Format
Alternatively, you can:
- Download a sample Form 35 PDF from the ClearTax portal here: ClearTax Form 35 Guide.
- Refer to the Income Tax Rules, 1962 for the prescribed format.
How to File Form 35 Online
Pre-Requisites Before Filing
Before starting the filing process, ensure the following:
- You have an active PAN and registered e-filing account.
- You possess a digital signature certificate (DSC), if applicable.
- You have received a valid assessment order/intimation.
- You know the exact section under which the appeal is being filed.
- Keep all supporting documents ready in PDF format.
Step-by-Step Filing Process Through the Income Tax e-Filing Portal
Here’s the complete process to file Form 35 income tax appeal online:
- Log in to www.incometax.gov.in using PAN credentials.
- Go to e-File > Income Tax Forms > File Income Tax Forms.
- Choose Form 35 and select the relevant Assessment Year.
- Fill in the basic details, such as:
- PAN
- Assessment Year
- Section of Appeal
- Details of the Assessing Officer
- PAN
- Mention the reasons for appeal and grounds of appeal in the relevant text boxes.
- Upload documents (like assessment orders, computation sheet, supporting documents).
- Provide details of appeal fees paid (more on that below).
- Submit the form using OTP, DSC, or EVC (Electronic Verification Code).
Filing Acknowledgment and Tracking Status
After successful submission:
- You will receive an Acknowledgment Number.
- This can be used to track the status of the appeal from the portal under ‘e-Proceedings’ or ‘Pending Actions’.
- You will also be notified via email/SMS.
Documents Required for Filing Form 35
Mandatory Documents Needed
When filing Form 35, the following documents are mandatory:
- Copy of PAN card
- Assessment Order/Intimation under relevant section
- Computation of income and tax calculation
- Form 26AS to show TDS credits
- Proof of appeal fee payment
- Statement of Facts and Grounds of Appeal
Optional Supporting Documents to Strengthen the Appeal
Additional documents that may help include:
- Bank statements
- Investment proofs
- Salary slips (especially in case of disputes with income tax calculation on salary)
- Invoices or receipts related to business/professional expenses
- Letters or agreements with a stock market advisory company if deduction is under dispute
Charges for Submitting Form 35
The Income Tax Department has set nominal fees for filing an appeal. The structure is as follows:
| Total Assessed Income | Appeal Fee |
| Up to Rs. 1 lakh | Rs. 250 |
| Rs. 1 lakh to Rs. 2 Lakh | Rs. 500 |
| Above Rs. 2 Lakh | Rs. 1000 |
| For Matters Not Involving Income | Rs. 250 |
Mode of Payment for Appeal Filing Fee
You can pay the appeal fee via:
- Income Tax e-Payment portal
- Net banking
- Debit card or UPI through authorized banks
- Generate Challan No./ITNS 280 and attach proof during form upload
Ensure that the fee payment is made before submitting Form 35 income tax appeal, as the challan number is a mandatory field.
Important Points to Remember While Filing Form 35
Accuracy of Facts and Details
- Make sure the Grounds of Appeal and Facts of the Case are written clearly.
- Avoid making emotional or vague statements.
- Be concise and to the point. Use bullet points if required.
Role of Authorized Representatives in Appeals
If you are represented by a chartered accountant, tax consultant, or legal expert, you must:
- Provide their name, designation, and address in the form.
- Upload the letter of authorization or power of attorney.
Common Errors to Avoid
- Not filing within 30 days of order receipt.
- Uploading wrong or unreadable PDF files.
- Providing incorrect assessment year or order details.
- Not verifying the form via OTP or DSC.
Conclusion
Filing Form 35 income tax appeal is an essential remedy for any taxpayer aggrieved by an assessment order. When done correctly and within time, it helps safeguard your legal rights, rectify any assessment errors, and avoid unnecessary penalties.
For salaried individuals, businesses, or those working with a stock market advisory company, understanding this process can make a huge difference in tax liability and financial peace of mind.
Whether your issue relates to income tax calculation on salary, professional tax, or a misinterpretation of deductions under direct tax laws, Form 35 is your first legal step towards a fair resolution.
FAQs
Can I file Form 35 manually instead of online?
No, currently, for most taxpayers, Form 35 must be filed online through the Income Tax e-Filing portal.
What is the fee for filing an appeal with Form 35?
The fee ranges from ₹250 to ₹1,000 based on the assessed income as explained above.
Can I revise Form 35 after submission?
No, once submitted, Form 35 cannot be revised. However, you can withdraw the appeal by submitting a letter to the CIT(A) and then file a new one if within the allowed time.
What happens after Form 35 is filed?
After filing Form 35, you will receive an acknowledgment. The CIT(A) will review your appeal, conduct a hearing (in person or online), and issue a final order. If unsatisfied, you can further appeal to the Income Tax Appellate Tribunal (ITAT).
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