Form 35: How to Download and File Income Tax Appeal Form 35 Online?

Form 35 is the official form taxpayers use to file an appeal against an order passed by the assessing officer to the Commissioner of Income Tax. There might be cases in which you might not agree with the order passed by the Assessing Officer regarding your total income. In this case, the best option would be to fill out and submit Form 35 to the Income Tax Department. 

Section 246A of the Income Tax Act lists orders you can appeal against. Some are intimations under section 143(1), search assessment orders per section 153A, etc. Please keep reading to know what Form 35 is and how to file it. 

What is Form 35 of the Income Tax Act?

Form 35 is available for assessees or deductors aggrieved by any order of an Assessing Officer (Below the rank of Joint commissioner). They can appeal to the Commissioner of Income Tax (Appeals) against any order of the Assessing Officer by submitting a duly filled Form 35. People who must mandatorily e-file income tax returns can also e-file Form 35. If you do not file your income tax returns online, you can also file Form 35 offline. 

When filing Form 35, you need to file your appeal along with a Memorandum of Appeal, provide a statement of facts and explain the ground behind your appeal. A copy of the order should also accompany your Form 35 appealed against the notice of demand. The due date for filling is within 30 days of receiving the notice or demand.

How to Download Form 35 of Income Tax Act? 

You can file Form 35 on the official e-filing website of the Income Tax Department.  You can also download the offline version of Form 35 from the Income Tax website. You can download Form 35 here.

How to File Form 35 of Income Tax?

You can fill up Form 35 online through the official e-filing portal or by using the offline utility. 

Here are the steps that you can follow if you want to fill up and submit Form 35 online: 

Step 1: Visit the official Income Tax e-filing portal and log in using your user ID and password.

Step 2: A new page will open. Click on the e-file option from the taskbar. A drop-down menu will open. Click ‘Income Tax Form’ and select the ‘File Income Tax Forms’ option.

Step 3: On the ‘File Income Tax Forms’ page, enter Form 35 in the search bar and click on it once the option comes up. 

Step 4: Select the Assessment Year and click on ‘Continue’.

Step 5: Once a new page opens, click ‘Let’s Get Started’. 

Step 6: Now the Form 35 page will open. On this page, fill in all the necessary details and click the ‘Preview’ button.

Step 7: Check all the details on the ‘Preview’ page and click ‘Proceed to E-Verify’.

Step 8: A dialogue box for a confirmation to proceed with e-verification will appear on the screen. Click ‘Yes’ here.

Step 8: An e-verification page will open where you need to verify the form. After successful verification, a success message will be displayed on the screen along with the Transaction ID and Acknowledgement Number. You need to note these numbers for future reference. 

You will also receive an email confirmation and SMS confirmation on your mobile number registered with the e-filing portal upon successful submission. 

Form 35 Income Tax Appeal Fees

Fees payable before you file an appeal to the Commissioner of Income Tax (Appeal) depend on your total income calculated by the Assessing Officer (AO). Here is a table mentioning the fees you must pay while submitting Form 35. After payment of the fees, you need to attach the proof of payment along with Form 35.