First identify which Income-tax Act governs the proceeding: use the Form 35 route for proceedings relating to tax years beginning before 1 April 2026, and the Income-tax Act, 2025 route, including Form 99, for proceedings under the new Act. The first appeal is generally due within 30 days, with the start date depending on whether the appeal concerns an assessment or penalty, or another order. Check the order, service date and live e-Filing portal before filing.
Choose the applicable Act and appeal form
The date you file an appeal does not by itself determine which Act applies. The Income Tax Department says proceedings relating to tax years beginning before 1 April 2026 continue under the Income-tax Act, 1961, including appeals filed after that date. It gives Assessment Year 2026–27 and earlier as examples. Pending appeals also continue under the old Act. Proceedings under the Income-tax Act, 2025 use the new Act’s forms, including Form 99 for a first appeal.
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| Proceeding | First-appeal route | What to verify |
|---|---|---|
| Relates to a tax year beginning before 1 April 2026 | Income-tax Act, 1961; Form 35 | Confirm the relevant assessment year and that the order falls within the appeal framework. |
| Under the Income-tax Act, 2025 | Income-tax Act, 2025; Form 99 | Select the new Act category and applicable year type in the portal. |
The Department says the first-appeal hierarchy and 30-day limitation are materially unchanged by the transition. Do not choose Form 35 or Form 99 based only on the filing date.
Check whether the order can be appealed
Under the Form 35 FAQ’s description of the section 246A framework, examples include certain adjustments in section 143(1) intimations; scrutiny assessments under section 143(3); ex-parte assessments under section 144; and specified reassessment, search-assessment, rectification and non-resident-agent orders. These examples are not a complete list and do not establish that a particular order is appealable. Check the applicable Act and the precise provision cited in your order.
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Before drafting, note the tax or assessment year, relevant section and sub-section, order date, demand amount, DIN or order number, and whether the dispute concerns an assessment, penalty, TDS/TCS or another matter.
Calculate the 30-day deadline from service
The Department gives a 30-day appeal period. For an appeal against an assessment or penalty, its manuals say the period runs from service of the related demand notice; for other matters, it runs from service of the order. Preserve evidence of when service occurred, such as the portal notification or other delivery record. Do not assume the order’s issue date is the trigger where the stated trigger is service.
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If the period has passed, the Form 35 FAQ says the appellate authority may condone delay where reasonable cause prevented timely filing. The transition FAQ says the new Act does not revive an expired limitation period for an old-Act matter, though condonation under the old Act may remain possible if sufficient cause is shown. A late appeal should include a specific chronology and supporting evidence; condonation is not automatic.
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The Department’s Form 35 and Form 99 manuals call for information and documents including:
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- The order being appealed and the related demand notice.
- Appeal-fee details, taxes paid and details of any pending appeal.
- A statement of facts and grounds of appeal.
- Documentary evidence supporting the appeal.
- The DIN or order number.
As a practical drafting approach, make each ground identify the particular finding or adjustment challenged, explain the alleged factual or legal error, and point to the supporting material. Keep the statement of facts chronological and distinguish the account of events from legal submissions. For Form 35, the manual also requires a registered PAN/TAN e-Filing account and electronic verification: use DSC where the return is required to be verified that way; otherwise use EVC.
Check the applicable fee
The Form 35 FAQ lists these appeal fees by assessed total income, plus a fee for an appeal involving another matter:
| Form 35 category | Fee listed by the Department |
|---|---|
| Assessed total income of ₹1 lakh or less | ₹250 |
| Assessed total income above ₹1 lakh and up to ₹2 lakh | ₹500 |
| Assessed total income above ₹2 lakh | ₹1,000 |
| Appeal involving another matter | ₹250 |
The Form 99 manual says the portal filing flow accepts fee amounts of ₹250, ₹500 or ₹1,000; it does not establish that every new-Act appeal uses the same income-based calculation as Form 35. Check the applicable rules and amount displayed for your case in the live portal before paying.
File online using the route for the relevant form
- Sign in and open the appeal filing flow. For Form 35, the manual gives either Pending Actions > E-Proceedings > For your Information > File Appeal, or e-File > Income Tax Forms > File Income Tax Forms. For Form 99, select the Income-tax Act, 2025 category; the manual describes the same general entry points.
- Select the correct Act and year type. Confirm the proceeding’s governing Act in the portal rather than selecting a form based on the date you are submitting it.
- Enter the appeal details and attach the record. Complete the relevant fields for the order, demand, fee, taxes paid, pending appeals, facts and grounds, evidence, and DIN or order number.
- Pay the fee through the indicated route. For Form 35, the manual directs users to e-Pay Tax, choose Income Tax, select the relevant assessment year, then payment type “Other Receipts (500)” and subtype “Appeal Fees.” Follow the live portal’s current instructions.
- Verify and submit. Complete the electronic verification applicable to the form and account, submit the appeal, and save the acknowledgement and submitted documents.
What to expect after filing—and what an appeal does not guarantee
The Department describes first appeals before JCIT(Appeals) or CIT(Appeals) as faceless. The process uses electronic submissions and communications; monitor the portal and respond to notices within the time stated. The Department’s manuals describe an option to request a personal hearing by video conference, but filing does not guarantee that a hearing will be granted or that the appeal will succeed.
Do not assume that filing the appeal automatically stays recovery of the demand. Whether recovery is stayed depends on the applicable rules and the facts of the case; check the demand’s status and obtain case-specific advice before deciding what to pay or how to respond to recovery action.
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