Income Tax Appeals | Updated for 2026

Form 35 / Form 99: Appeal to JCIT(A) or Commissioner of Income-tax (Appeals)

Updated first-appeal guidance for income-tax proceedings, covering current Form 99 under the Income-tax Act, 2025 and legacy Form 35 for proceedings continuing under the Income-tax Act, 1961.

Current law from 1 April 2026: Appeals governed by the Income-tax Act, 2025 are filed in Form 99 under section 358, read with rule 167 of the Income-tax Rules, 2026. The earlier Form 35 continues to be relevant for proceedings that remain governed by the Income-tax Act, 1961 under the transition and savings provisions.

Current: Form 99 Legacy: Form 35 30-day limitation Electronic filing

Current Form 99 under the Income-tax Act, 2025

Form 99 is the prescribed form for an appeal to the Joint Commissioner of Income-tax (Appeals) or Commissioner of Income-tax (Appeals) against an appealable order under the Income-tax Act, 2025. Rule 167 of the Income-tax Rules, 2026 prescribes Form 99 and provides for electronic furnishing and verification.

The appeal is ordinarily required to be presented within 30 days from the prescribed triggering date, such as service of the notice of demand in an assessment or penalty matter, or service of the order/intimation in other cases. Delay may be condoned where the competent appellate authority is satisfied that sufficient cause prevented filing within time.

When does Form 35 still apply?

Proceedings relating to Assessment Year 2026-27 or earlier assessment years continue under the Income-tax Act, 1961 even if the appeal is initiated after 1 April 2026. Pending proceedings are also protected by the statutory transition provisions. In such cases, the applicable legacy first-appeal procedure, including Form 35 where required, continues to govern.

Therefore, the legacy Form 35 reproduced below has been retained as a reference for proceedings governed by the Income-tax Act, 1961. Before filing, determine the governing Act from the relevant tax/assessment year and the order under appeal.

Legacy Form No. 35 - Appeal to Commissioner (Appeals)

Legacy format under rule 45 of the Income-tax Rules, 1962 for proceedings governed by the Income-tax Act, 1961.

FORM NO. 35

[See rule 45]

APPEAL TO THE COMMISSIONER OF INCOME-TAX (APPEALS)

Designation of the Commissioner (Appeals): __________________________

Appeal No. __________ of __________

Name and address of the appellant
Permanent Account Number (PAN)
Assessment year in connection with which the appeal is preferred
Assessing Officer / Valuation Officer passing the order appealed against
Section and sub-section of the Income-tax Act, 1961 under which the order was passed, and date of order
Where the appeal relates to tax deducted under section 195(1), date of payment of tax
Where the appeal relates to assessment or penalty, date of service of relevant notice of demand
In any other case, date of service of the intimation/order appealed against
Section and clause under which the appeal is preferred
If a return was filed, whether tax due on returned income has been paid in full; give date and amount of payment
If no return was filed, particulars relating to payment of an amount equal to advance tax payable, where applicable
Relief claimed in appeal
Details of other pending appeals, if any: appellate authority; assessment year; Assessing Officer; section/sub-section and date of order
Address to which notices may be sent to the appellant

Statement of Facts

Appellant

Grounds of Appeal

Appellant

Form of Verification

I, ______________________________, the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Place: __________________

Date: __________________

Signature

Status of Appellant: __________________

Legacy Form 35 filing notes

  1. The form of appeal, grounds of appeal and verification are to be signed by the person authorised under the applicable rule and statutory provision.
  2. The legacy form contemplated the memorandum of appeal, statement of facts and grounds of appeal together with the order appealed against and, where applicable, the notice of demand. Electronic filing requirements subsequently superseded many paper-document formalities.
  3. Delete inapplicable portions and use separate enclosures where the available space is insufficient.
  4. If appeals are pending for more than one assessment year, separate particulars should be supplied for each year.
  5. Under the legacy section 249 framework, the filing fee was ₹250 where assessed total income was ₹1,00,000 or less; ₹500 where it exceeded ₹1,00,000 but did not exceed ₹2,00,000; and ₹1,000 where it exceeded ₹2,00,000, subject to the applicable statutory provision for the proceeding.

Current filing checklist for Form 99

  1. Confirm whether the appeal is governed by the Income-tax Act, 2025 or remains a saved proceeding under the Income-tax Act, 1961.
  2. For a new-law appeal, use Form 99 under section 358 read with rule 167.
  3. Identify the correct appellate authority - JCIT(A) or CIT(A) - from the statutory provision governing the appealable order.
  4. Calculate the limitation period from the correct statutory triggering date and file the appeal within 30 days.
  5. If filing after limitation, include the appropriate request for condonation supported by facts explaining sufficient cause.
  6. Complete the order details, disputed additions/demand, taxes paid, statement of facts, grounds of appeal, documentary evidence and verification required by the electronic form.
  7. Pay the prescribed appeal fee, where applicable, before filing and retain the payment particulars required in the form.
  8. File through the official Income Tax e-Filing portal and verify the form using the permitted electronic verification method.

Official resources

Important procedural point

The old page described Form 35 only as an appeal to the Commissioner of Income-tax (Appeals). The current appellate framework also recognises appeals to the Joint Commissioner of Income-tax (Appeals) in specified cases. Form 99 is designed for appeals to either JCIT(A) or CIT(A), depending on the appealable order and statutory jurisdiction.

Appellate jurisdiction, limitation, admissibility and documentary requirements can depend on the order, tax year and governing Act. Verify the applicable provision and the current e-filing instructions before filing.