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1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsFirst check which law governs the tax year: appeals for proceedings relating to tax years beginning before 1 April 2026 generally use the Income-tax Act, 1961 and Form 35, even if filed after that date; proceedings under the Income-tax Act, 2025 use the new-law route, including Form 99 for a first appeal. The usual filing limit is 30 days, calculated from service of the demand notice for an assessment or penalty appeal, or service of the order in other matters. Confirm the applicable law, appealability and current portal instructions before filing.
Choose the appeal form by the tax year and governing Act
Do not choose a form solely by the date you file. The Income Tax Department’s transition FAQ says the Income-tax Act, 1961 continues to govern proceedings relating to tax years beginning before 1 April 2026, including appeals filed after that date. It gives Assessment Year 2026–27 and earlier as examples. Pending appeals on the transition date also continue under the old Act without a new appeal being filed.
For those old-law proceedings, the Department’s first-appeal route is Form 35. For proceedings under the Income-tax Act, 2025, the Department provides Form 99. The Department says the first-appeal hierarchy and 30-day limitation are materially unchanged. Check the order, applicable Act and current e-Filing portal to confirm the route for your case; the filing date alone does not determine it.
Check whether the order can be appealed
The Department’s Form 35 FAQ lists examples of orders covered by the section 246A appeal framework. They include certain section 143(1) adjustments, scrutiny assessments under section 143(3), ex-parte assessments under section 144, and specified reassessment, search-assessment, rectification and non-resident-agent orders. These are examples, not a complete list or a decision that a particular order is appealable. Check the exact order and applicable statute before preparing an appeal.
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As you review the order, note the tax year, cited section and sub-section, order date, amount disputed, DIN or order number, and whether the matter concerns an assessment, penalty, TDS/TCS or another issue. Keep the demand notice and evidence showing when it was served.
Calculate the 30-day limit from the correct service date
The Department states a 30-day filing period. For an appeal concerning an assessment or penalty, its manuals identify service of the related demand notice as the trigger. For other matters, they identify service of the order. Do not substitute the order’s issue date for the stated service-date trigger. Retain the portal notification, envelope or other evidence that establishes service, and check how the rule applies to your particular facts.
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If the 30 days have passed
A late appeal is not automatically admitted. The Department’s Form 35 FAQ says an appellate authority may condone delay where reasonable cause prevented timely filing. Its transition FAQ says the new Act does not revive an expired limitation period under the old Act, though condonation may remain available under the old law if sufficient cause is shown. If seeking condonation, give a specific chronology and supporting evidence; admission is not guaranteed.
Prepare the appeal record
The Form 35 and Form 99 manuals call for information and documents including the appealed order, demand notice, appeal-fee details, tax-payment details, any pending-appeal details, statement of facts, grounds of appeal, documentary evidence and DIN or order number. Form 35’s manual also specifies a registered PAN/TAN e-Filing account. It requires DSC where the return is required to be verified that way; otherwise, EVC.
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Make the statement of facts chronological. In each ground, identify the finding or adjustment being challenged, explain the alleged factual or legal error, and point to the relevant supporting record. Keep factual statements distinct from legal submissions and avoid assertions that the available documents do not support.
Pay the fee and file online
Form 35 fee amounts listed by the Department
| Appeal category | Fee listed in the Form 35 FAQ |
|---|---|
| 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 |
These are the fee tiers listed in the Income Tax Department’s Form 35 FAQ. Its manual says to pay through e-Pay Tax by selecting Income Tax, the relevant assessment year, payment type “Other Receipts (500)” and subtype “Appeal Fees.” Check the live portal and applicable rules before paying because instructions and fee schedules can change.
Form 99 fee details
The Form 99 manual describes the portal appeal flow as accepting fee amounts of ₹250, ₹500 or ₹1,000. That manual alone does not establish that every new-law appeal uses the same income-based fee calculation as Form 35; check the applicable rules and the value shown for your filing.
Portal routes described in the manuals
- Sign in to the Income Tax e-Filing portal with the registered PAN/TAN account applicable to the filing.
- For Form 35, use 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.
- Confirm the tax-year type and governing Act, complete the form, enter the order and fee details, and attach the supporting documents requested by the portal.
- Submit and complete the verification method required for the applicable form. Save the acknowledgement and monitor the portal for notices or requests.
Know what happens after filing—and what filing does not guarantee
The Department describes first appeals before JCIT(Appeals) or CIT(Appeals) as faceless. The manuals say an appellant may request a personal hearing by video conference. Watch for electronic communications and respond within the time stated in each notice; filing does not guarantee a hearing or a particular outcome.
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When to get case-specific tax help
Consider consulting a chartered accountant or tax lawyer if appealability is unclear, the service date is disputed, the deadline has passed, the order involves complex facts or law, or you need to support a condonation request. The Department’s FAQs and manuals explain general filing procedure; they do not decide the merits or limitation calculation for an individual taxpayer. For a specific filing, rely on the order, applicable Act, current portal and qualified advice.
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