The Tool Desk
Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →For most first appeals against an Assessing Officer’s order under the Income-tax Act, 1961, file Form 35 online within 30 days of the legally relevant service event, pay the prescribed fee, attach the order and demand notice with your facts, grounds and evidence, and e-verify the submission. The starting event is not always the order date: for an assessment or penalty, the Income Tax Department’s manual says to count from service of the related notice of demand; in other cases, count from service of the intimation of the order.
Before opening the form, identify the tax year and the law that governs it. The Income-tax Act, 2025 began on 1 April 2026, but the Department says matters concerning tax years beginning before that date continue under the 1961 Act. Its new-law guidance identifies Form 99. Use the current e-Filing portal and confirm the applicable form, limitation date and fee for your specific order.
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Quick answer: deadline, form and fee
| Question | Practical answer |
|---|---|
| What is the usual deadline? | Thirty days for a Form 35 first appeal, under section 249(2), measured from the applicable service event described below. The Income Tax Department identifies this period in its Form 35 User Manual. |
| Which form is used? | Form 35 is the online first-appeal form for an assessee or deductor challenging an appealable Assessing Officer order before the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals), where the 1961 Act applies. |
| How much does it cost? | The Department’s 2026 FAQ lists ₹250, ₹500 or ₹1,000 according to assessed total income, and ₹250 for “any other matter.” Pay before filing and retain the proof. |
| Can a late appeal be filed? | You may request condonation when reasonable cause prevented timely filing, but acceptance is discretionary and not guaranteed. |
| Does Form 35 still apply after 1 April 2026? | Sometimes. Transitional rules keep many pre-1 April 2026 tax-year matters under the 1961 Act. The Department’s new-law manual identifies Form 99, so confirm the law and form for the relevant tax year. |
This is procedural guidance, not a determination of whether your particular communication is appealable, whether a special limitation rule applies, or whether a payment or pre-deposit is required in your case.
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First identify the governing Act and tax year
The 2026 changeover is the first decision point. The Department’s Appeals and Revisions guidance says the Income-tax Act, 2025 commenced on 1 April 2026. It also says proceedings initiated on or after that date concerning a tax year beginning before 1 April 2026 are carried out under the repealed Income-tax Act, 1961, and that pending proceedings continue under the old Act.
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For example, the Department specifically states that an appeal filed after 1 April 2026 for assessment year 2026–27 or an earlier year remains governed by the 1961 Act. It says the appellate hierarchy and limitation period remain unchanged during the transition. That does not mean every post-April-2026 filing uses Form 35: the relevant tax year, order and transitional provision control the answer.
| Your situation | What to check |
|---|---|
| Tax year beginning before 1 April 2026 | Apply the Department’s transition guidance; the proceeding will generally remain under the 1961 Act, including its first-appeal route. |
| Tax year beginning on or after 1 April 2026 | Check the live portal and the Form 99 User Manual for the new-law filing route. |
| Unclear year, amended order or mixed periods | Do not select a form based only on the date you received the order. Confirm the assessment year, tax year and statutory provision shown in the order or portal. |
What is the time limit to file an income-tax appeal?
Assessment and penalty orders
For a Form 35 appeal relating to an assessment or penalty, the Department’s manual says the 30-day period runs from service of the notice of demand relating to that order. The FAQ summarizes this as 30 days from service of the order or demand, as applicable. Use the manual’s more specific distinction when recording your deadline.
Other appealable orders
For other cases, the manual says to count 30 days from service of the intimation of the order being appealed. “Service” is therefore central: the date on which an order was generated is not automatically the date from which every appeal period runs.
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Build a service-date record
- Save the notice of demand, order and any portal message showing when each was made available.
- Keep the email, SMS or account notification that alerted you, if available.
- Record the date you actually accessed or received the document and the channel used.
- Calculate the 30-day period from the event applicable to your order, then allow time for payment, document preparation and e-verification.
- If service is disputed or the date falls close to a weekend, holiday or other calendar complication, obtain case-specific advice rather than assuming a universal counting rule.
The sources reviewed do not establish every special limitation issue, including all disputed-service, exclusion or calendar-edge cases. Preserve evidence and avoid treating this overview as a definitive computation for a contested date.
Which orders can be challenged through Form 35?
Form 35 is the Department’s online form for an assessee or deductor aggrieved by an Assessing Officer order and appealing to the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals). The FAQ points to section 246A for the list of appealable orders. Examples named by the Department include certain adjustments in a section 143(1) intimation, assessment orders under sections 143(3) or 144, reassessment orders and specified rectification orders.
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Not every tax communication is an appealable order under Form 35. Identify the statutory section, order type, assessment year and authority shown on the document before beginning. A notice seeking information, a payment reminder or a communication with another prescribed remedy may require a different response or route.
What is the fee for filing an appeal before CIT(A)?
The Income Tax Department’s Form 35 FAQ gives these fee bands based on the total income determined by the Assessing Officer. These are administrative amounts stated by the Department in 2026; confirm the category in the live portal for your particular matter.
| Assessed total income or matter | Form 35 fee stated by the Department |
|---|---|
| ₹1 lakh or less | ₹250 |
| More than ₹1 lakh and not more than ₹2 lakh | ₹500 |
| More than ₹2 lakh | ₹1,000 |
| Any other matter | ₹250 |
The FAQ says the fee must be paid before filing and the proof attached. The manual’s stated payment path is e-Pay Tax → Income Tax → Other Receipts (500) → Appeal Fees. Save the challan or transaction confirmation, check that the taxpayer identity and amount are correct, and enter the payment details in Form 35. Payment of the fee does not by itself establish that the appeal is within time or that the order is appealable.
How to file Form 35 online: step-by-step
The portal interface can change. The steps below follow the Department’s manual, but use the live labels displayed in your e-Filing account rather than relying on an old screenshot.
- Sign in. Open the Income Tax Department e-Filing account for the assessee or authorised deductor and ensure the profile, PAN and contact details are current.
- Open the appeal workflow. The manual gives two routes: Pending Actions → E-Proceedings → For your Information → File Appeal, or e-File → Income Tax Forms → File Income Tax Forms. Choose the route offered for your order.
- Select the applicable form and order. Confirm that the appeal is being filed as Form 35, select the correct assessment year and identify the Assessing Officer order. Check the DIN or order number and the date and section displayed by the portal.
- Enter service and demand details. Provide the order information, notice-of-demand information and the date relevant to limitation. Do not substitute the order-generation date when the manual requires the demand-service date.
- Complete the factual and legal tabs. Enter tax-paid details where applicable, information about any pending appeal, the statement of facts and each ground of appeal. Keep grounds numbered, specific and tied to the disputed additions, adjustments or penalty.
- Address delay, if any. If the filing is beyond the stated period, complete the condonation section and explain the reasonable cause with supporting material. A late filing is not automatically accepted.
- Attach the case papers. Upload the order, notice of demand, fee proof, documentary evidence and any additional evidence requested by the form. Check the current manual for the permitted file types and size limits because portal constraints may change.
- Preview every field. Compare names, PAN, assessment year, section, demand amount, dates, fee, grounds and attachments with the source documents. Correct errors before submission.
- Submit and e-verify. Complete the applicable e-verification method shown by the portal. Retain the acknowledgement number, submitted form, attachments and payment receipt in more than one secure location.
Documents and information to prepare before opening the form
Preparing the record first reduces the risk of reaching the deadline with an incomplete submission. The Form 35 manual identifies the following material for the workflow:
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- Copy of the order being appealed.
- Notice of demand related to the order.
- DIN or order number and the relevant order details.
- Appeal-fee payment details and proof.
- Statement of facts explaining the chronology and dispute.
- Grounds of appeal setting out the specific errors or issues challenged.
- Documentary evidence and any additional evidence.
- Details of taxes paid, where applicable.
- Information about any pending appeal.
- Verification through the applicable e-verification method.
Use a consistent file naming scheme and confirm that scans are legible. The manual contains attachment-type and size instructions, but those technical limits can be revised; re-check the current version immediately before upload.
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1Fix the driver behind crashes, sound loss and screen glitches2Repair Windows errors before they cause bigger problems3Scan for outdated or missing drivers - takes under a minuteCan you file an income-tax appeal after 30 days?
Possibly, but only with a request for condonation of delay. The Department’s FAQ says the appellate authority may condone a delay in exceptional cases where the appellant had reasonable cause for missing the prescribed period. The Form 35 workflow asks for the grounds for condonation when there is a delay.
Condonation is a request, not an automatic extension. Give a clear chronology: identify the normal due date, the date you actually filed, the event that prevented timely filing, and when that obstacle ended. Attach material that supports the explanation, such as the relevant service record or other contemporaneous proof. Do not describe a particular reason as legally sufficient unless a qualified adviser has assessed the facts; the official guidance does not guarantee acceptance of any individual explanation.
What happens after filing?
The Form 35 manual describes first appeals before the JCIT(A) or CIT(A) as being finalised through a faceless process. The Department says an appellant may request a personal hearing through video conference and that the appellate unit grants such a hearing when the request is made.
Monitor the e-Filing account for notices, requests for information, hearing communications and the appellate order. Keep access to the email address and mobile number linked to the account. A successful upload or acknowledgement confirms submission; it does not decide the merits, stop recovery automatically or guarantee a hearing on every issue.
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Form 35 and Form 99 after 1 April 2026
The transition creates a practical risk: selecting a form solely because you are filing after 1 April 2026. The Department’s guidance says a pre-1 April 2026 tax-year matter can remain under the 1961 Act even when the proceeding or appeal is initiated after the commencement date. Its separate Form 99 manual describes appeal filing under the new Act.
| Question | 1961 Act / Form 35 position | 2025 Act position |
|---|---|---|
| Relevant period | Generally tax years beginning before 1 April 2026, subject to the transition rules. | Tax years and proceedings governed by the new Act; consult the live Form 99 route. |
| First-appeal form identified by Department guidance | Form 35. | Form 99 is identified in the Department’s new-law manual. |
| Limitation during transition | The Department says the appellate hierarchy and limitation period remain unchanged. | Confirm the applicable provision and portal form for the new-law matter. |
| What the filer should do | Match the assessment year, order and service event to Form 35 instructions. | Read the Form 99 manual and portal prompts; do not assume Form 35 has been universally replaced. |
If the order covers more than one period, or the assessment year is unclear, pause before paying or submitting. The Act, tax year and order type should all point to the same filing route.
Common mistakes and how to avoid them
Counting from the wrong date
Counting from the order date when the relevant event is service of the demand notice can make an otherwise prepared appeal appear late. Preserve service evidence and document the date used.
Using an old portal path
Menu names and fields can change. If the route in your account differs from the manual’s two paths, use the current portal flow and consult the latest Department instructions rather than abandoning the filing.
Uploading a notice but not the order or demand
The case record should include the order being challenged, the related demand notice and the fee proof. Check each attachment before previewing.
Writing conclusions instead of grounds
Grounds should identify the specific adjustment, finding or legal issue challenged. A general statement that the assessment is unfair gives the appellate authority less usable information than numbered, issue-specific grounds.
Ignoring a pending appeal or tax-paid field
Complete the fields about taxes paid and any pending appeal where they apply. Inconsistent disclosures can create avoidable follow-up.
Treating acknowledgement as a decision
An acknowledgement proves that the electronic submission was received. Keep monitoring for notices and hearing requests until the appeal is disposed of.
Assuming payment alone protects against recovery
The fee is a filing charge. The materials reviewed do not establish an automatic stay of demand or a universal pre-deposit rule for every appeal; obtain advice on any separate stay or recovery issue.
Self-filing or professional help?
Many straightforward first appeals can be assembled by a taxpayer who can identify the correct order, calculate the service-based deadline, prepare coherent facts and grounds, and complete e-verification. Complexity is a reason to obtain qualified Indian tax advice, not a reason to select a different form at random.
| Consider self-filing when | Consider professional assistance when |
|---|---|
| The order type and governing Act are clear. | The tax year, transition rule or appealability is disputed. |
| The 30-day service date is documented and comfortably available. | The deadline is close, service is disputed or condonation is needed. |
| The adjustment is limited and the supporting records are organised. | The matter involves several years, reassessment, substantial evidence or technical grounds. |
| You can draft numbered facts and grounds and monitor portal notices. | You need help framing grounds, responding to evidence requests or addressing recovery and stay questions. |
No single professional route is appropriate for every taxpayer. Verify credentials, scope, fees and conflicts directly before sharing documents or authorising a filing.
Final pre-submission checklist
- Correct assessment year and tax year confirmed.
- Applicable Act and form confirmed, including the 2026 transition.
- Appealable order and statutory section identified.
- Correct service event and 30-day calculation recorded.
- Order and notice of demand saved.
- Fee band checked and payment proof obtained.
- Statement of facts and numbered grounds reviewed.
- Tax-paid and pending-appeal information completed where applicable.
- Evidence attached within the current portal limits.
- Condonation explanation and supporting material added if late.
- Preview checked against the source documents.
- Submission e-verified and acknowledgement stored.
For the live rules and navigation, consult the Department’s Form 35 FAQ, Form 35 User Manual, Appeals and Revisions guidance and, where the new Act applies, the Form 99 User Manual.
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