Form 35 - Income Tax

Form 35 is an Income Tax form used for filing an appeal against an order or decision passed by an Income Tax authority. It allows taxpayers to challenge the assessment or demand raised by the Income Tax Department.

Any person who is aggrieved by an order passed by an Income Tax authority, such as an Assessing Officer, Commissioner of Income Tax (Appeals), or Income Tax Appellate Tribunal, can file Form 35 to appeal against that order.

The time limit for filing Form 35 varies depending on the authority against whose order the appeal is being filed. Generally, the time limit is 30 days from the date of receiving the order or decision being appealed against.

Form 35 requires the appellant to provide details such as their name, address, PAN, the order or decision being appealed against, grounds of appeal, and the relief or claim sought from the appellate authority.

Yes, a prescribed fee is payable along with Form 35 at the time of filing the appeal. The fee amount may vary depending on the appellate authority and the type of appeal being filed.

Form 35 should be filed with the relevant appellate authority, such as the Commissioner of Income Tax (Appeals) or the Income Tax Appellate Tribunal, depending on the order or decision being appealed against.

Yes, the appellant can submit additional evidence, documents, or statements in support of their grounds of appeal along with Form 35.

After Form 35 is filed, the appellate authority will review the appeal and may call for a personal hearing or seek additional information from the appellant or the Income Tax Department. The authority will then pass an order either accepting or rejecting the appeal.

Yes, if the appellant is not satisfied with the decision of the appellate authority, they can file a further appeal with the next higher appellate authority, such as the Income Tax Appellate Tribunal or the High Court, depending on the case.

Given the technical nature of income tax laws and appeals, it is generally advisable to seek assistance from a qualified tax professional or a chartered accountant for filing Form 35 and representing the case effectively before the appellate authorities.