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GlossaryCMPWhat is Form 35?
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What is Form 35?

Form 35 is the prescribed form for filing a first appeal to the Commissioner (Appeals) against an assessment or other appealable order under the Income-tax Act.

Bare Law Reference: Sections 246A, 249

Detailed Explanation

How it works

Form 35 is filed electronically and must be lodged within thirty days of service of the notice of demand under Section 249(2). It carries the statement of facts and the grounds of appeal, and a fee determined by assessed total income under Section 249(1). An appeal will not be admitted unless the tax due on the returned income has been paid, as required by Section 249(4).

Frequently asked questions

When must Form 35 be filed?

Within thirty days of the date of service of the notice of demand, not from the date printed on the assessment order.

What does Form 35 cost to file?

Between Rs.250 and Rs.1,000 depending on assessed total income, under Section 249(1).

Key Takeaways

  • Filed within thirty days of service of the demand notice, not the order date.
  • Fee ranges from Rs.250 to Rs.1,000 by reference to assessed total income.
  • Tax on the returned income must be paid before the appeal is admitted.
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