If you disagree with the decision made by the Assessing Officer regarding your total income, you can submit Form 35 to the Income Tax Department to challenge the order.
Section 246A of the Income Tax Act outlines the types of orders that can be appealed. These include intimations under Section 143(1), search assessments under Section 153A, among others. Read on to learn about Form 35 and how to file it.
What is Form 35 Under the Income Tax Act?
Form 35 is used by taxpayers or deductors who are dissatisfied with an order issued by the Assessing Officer. It allows them to appeal to the Commissioner of Income Tax (Appeals). Those who are required to e-file their tax returns must also submit Form 35 electronically. Taxpayers not required to e-file returns can submit Form 35 offline as well.
While submitting Form 35, you must include a Memorandum of Appeal, a statement of facts, and clearly state the grounds for your appeal. Additionally, attach a copy of the order being appealed and the demand notice along with the form.
How to Download Form 35 Under the Income Tax Act?
Form 35 can be accessed through the official Income Tax Department’s e-filing portal. Taxpayers have the option to either submit it online or download the offline version directly from the website. To get the offline copy, visit the Income Tax portal and download Form 35 from the designated section.
Steps to File Form 35 of Income Tax
You can submit Form 35 through the online e-filing system or by using the offline utility provided by the department.
Here is a step-by-step guide to filing Form 35 online:
Step 1: Go to the official Income Tax e-filing website and log in with your user ID and password.
Step 2: From the dashboard, click on the ‘e-File’ tab. In the dropdown menu, select ‘Income Tax Forms’ and then choose ‘File Income Tax Forms’.
Step 3: On the next page, use the search bar to look up ‘Form 35’ and click on it when it appears.
Step 4: Choose the relevant Assessment Year and click on ‘Continue’.
Step 5: On the next screen, click ‘Let’s Get Started’.
Step 6: Fill in the required details in Form 35 and click the ‘Preview’ button.
Step 7: Review all the entered information and then select ‘Proceed to E-Verify’.
Step 8: A confirmation pop-up will appear. Click ‘Yes’ to continue.
Step 9: The e-verification screen will load. Complete the verification process. Once it is successfully done, a confirmation message will be shown with the Transaction ID and Acknowledgement Number. Be sure to save these for your records.
Form 35 Income Tax Appeal Fees
When filing an appeal with the Commissioner of Income Tax (Appeals), the fees you must pay are based on the total income assessed by the Assessing Officer (AO). Below is the fee structure applicable when submitting Form 35. Once the applicable fee is paid, a copy of the payment proof should be attached with the form.
| Assessed Total Income by AO | Applicable Appeal Fee |
|---|---|
| Up to ₹1,00,000 | ₹250 |
| More than ₹1,00,000 and up to ₹2,00,000 | ₹500 |
| Above ₹2,00,000 | ₹1,000 |
| Appeals not related to total income (other cases) | ₹250 |
Information Required in Form 35
Form 35 must be completed with the following details:
- Information about the order being appealed.
- Details of any pending appeal (if applicable).
- Appeal specifics such as the relevant section, disputed amount, etc.
- Tax paid details.
- Statement of facts, reasons for appeal, and any additional evidence.
- Filing particulars including appellant’s address and proof of appeal fee payment.
Final Note
To summarize, if you disagree with the decision made by the Assessing Officer — whether related to additions, denial of deductions, disallowance of losses, or exemptions — you can file an appeal using Form 35. Just ensure the required fee is paid before submitting your appeal.
