Information That Matters — Important for Tax Professionals

“In the path of law, the steps keep changing,

Every document now holds meaning worth mentioning.

Be fully prepared, leave nothing behind,

Victory in appeal comes when everything’s aligned.”

Important Update — Changes in Online Filing of Form No. 35 (Appeal before CIT(A))

If you are filing appeals before the Commissioner of Income Tax (Appeals), please note the recent changes made to Form No. 35:

🔹 ITR Form & Business Nature Mandatory — Now you must select the type of ITR filed and specify the nature of business of the appellant.

🔹 No Separate Annexure Tab — The dedicated Annexure tab has been removed; documents must be uploaded within each relevant section (e.g., Statement of Facts, Grounds of Appeal).

🔹 Document Upload Now Mandatory — Any document referred to as “relied upon” must be compulsorily uploaded.

🔹 More Detailed Questionnaire — Additional questions have been introduced in the appeal form.

🔹 Automatic Delay Calculation — The system will now auto-calculate the delay in days based on the entered dates.

🔹 Amount Involved in Grounds — Each ground of appeal must mention the amount involved.

Disclaimer: This is for general informational purposes only. Please consult your tax advisor or professional before taking any action.

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