How to File an Income Tax Appeal Online in 2026

Which form should you use: Form 99 or Form 35?

The form depends on the law governing the underlying proceeding, not merely the calendar date on which you file the appeal.

Documents and information to keep ready

• Copy of the order or intimation against which the appeal is being filed.
• Notice of demand, where applicable.
• DIN or order number and date of order.
• Date of service of the order / notice of demand, as applicable.
• Details of taxes paid and return acknowledgement details, where applicable.
• Appeal fee payment details.
• Statement of Facts and clearly drafted Grounds of Appeal.
• Documentary evidence relied upon and details of any pending connected appeal.
• Condonation-of-delay grounds where the appeal is filed beyond the prescribed period.

Income Tax Appeal Fee

For first appeals, the portal currently accepts the statutory fee slabs of ₹250, ₹500 or ₹1,000 depending on the assessed/computed total income and the nature of the appeal.

How to pay the appeal fee online

1. Log in to the Income Tax e-Filing portal.
2. Open e-File → e-Pay Tax.
3. Select New Payment and choose the Income Tax payment tile.
4. Select the relevant year and the payment category shown by the portal for appeal fees.
5. Pay the applicable amount and keep the payment details available for the appeal form.

Time limit for filing the appeal

The normal time limit for a first appeal is 30 days. For assessment or penalty matters, the period is generally counted from service of the relevant notice of demand. In other appealable matters, it is generally counted from service/intimation of the appealable order. Special rules can apply to particular orders.

Step-by-step: file Form 99 under the Income-tax Act, 2025

1. Log in to the e-Filing portal using PAN/TAN and password.
2. Go to Pending Actions → E-Proceedings → For Your Information → File Appeal, or use e-File → Income Tax Forms → File Income Tax Forms.
3. Under the Income Tax Act, 2025 category, select Form 99.
4. Select the relevant Tax Year / Block Period and continue.
5. Select the available DIN from the dropdown, or choose the option used by the portal where DIN/order details must be entered manually.
6. Complete the personal information and order details. Upload the appealed order/intimation and demand notice where applicable.
7. Complete the Details of Taxes Paid section. Where required, ensure tax due on returned income or the applicable amount under section 358(6) has been paid.
8. Complete Appeal Details and disclose any pending appeal before JCIT(A)/CIT(A).
9. Enter or attach the Statement of Facts, Grounds of Appeal and documentary/additional evidence.
10. Enter appeal-fee details. If the portal calculates a delay, provide the grounds for condonation.
11. Complete verification, preview the form and proceed to e-Verify.
12. After successful verification, save the acknowledgement / transaction details for your record.

Step-by-step: file Form 35 for cases governed by the Income-tax Act, 1961

1. Log in to the e-Filing portal using PAN/TAN and password.
2. Use Pending Actions → E-Proceedings → File Appeal where the facility is shown, or go to e-File → Income Tax Forms → File Income Tax Forms.
3. Choose the forms applicable under the Income-tax Act, 1961 and select Form 35.
4. Select the relevant Assessment Year and the order/DIN against which the appeal is being filed.
5. Fill the order details, service date, tax-payment information, assessed/disputed amounts and appeal particulars requested by the portal.
6. Upload the order, demand notice and supporting documents as applicable.
7. Provide the Statement of Facts and Grounds of Appeal and details of documentary/additional evidence.
8. Enter appeal-fee payment particulars and, if the appeal is late, provide the grounds for condonation.
9. Preview, verify and submit using the permitted DSC/EVC method.
10. Download or save the acknowledgement after successful submission.

Tax payment condition before admission of appeal

For proceedings governed by the 1961 Act, section 249(4) generally requires payment of tax due on the returned income where a return has been filed. Where no return has been filed, the statutory rule refers to payment equivalent to advance tax, subject to the relief provided in the section. The 2025 Act carries forward a corresponding requirement in section 358(6), and Form 99 specifically asks for the relevant tax-payment particulars.

Faceless appeal and personal hearing

First appeals are handled within the faceless/e-appeal framework where applicable. The Income Tax Department's current Form 99 and Form 35 guidance states that an appellant may request a personal hearing through video conferencing, subject to the applicable scheme and portal process.

DIN: practical point

Keep the Document Identification Number (DIN) or order number ready. For legacy communications, the validity and applicability of DIN requirements can depend on the date, type of communication and governing instructions. Do not assume that every older order without a visible DIN is automatically invalid; examine the applicable CBDT circulars, exceptions and judicial decisions.

Official resources

• Income Tax Department e-Filing Portal
• Form 99 User Manual - Income Tax Department
• Form 35 User Manual - Income Tax Department
• Appeals and Revisions under the Income-tax Act, 2025 - FAQs