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If you disagree with an Assessing Officer’s order, first identify the tax year and the law that governs it. For a proceeding governed by the Income-tax Act, 2025, the first appeal is filed online in Form 99 before the Joint Commissioner of Income Tax (Appeals) or Commissioner of Income Tax (Appeals). The normal limit is 30 days, counted from service of the relevant demand notice or order intimation—not automatically from the date printed on the assessment order.
Tax years beginning before 1 April 2026 remain under the Income-tax Act, 1961, even when an appeal is filed after that date. Existing appeals continue under the 1961 Act and are not refiled in Form 99. This guide explains how to select the route, assemble the record, file electronically, handle a missed deadline and preserve proof of submission.
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Start by choosing the correct Act and form
The Income-tax Act, 2025 commenced on 1 April 2026, but its commencement date does not by itself decide which appeal form you use. The decisive question is the tax year and the transition rule applicable to the proceeding. Make that determination before opening the online form; selecting a form first can lead to a filing against the wrong statutory framework.
When Form 99 applies
Use Form 99 for an appeal against an Assessing Officer’s order under the Income-tax Act, 2025. The first appellate authority is identified in the Department’s workflow as the Joint Commissioner of Income Tax (Appeals) or Commissioner of Income Tax (Appeals), depending on the case. The appeal is filed electronically through the Income Tax Department’s e-Filing portal.
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When Form 35 remains relevant
Proceedings relating to a tax year beginning before 1 April 2026 continue under the Income-tax Act, 1961. The Department’s Form 35 guidance covers an appeal to the JCIT (Appeals) or CIT (Appeals) under that older Act. This remains true even if you initiate the appeal on or after 1 April 2026. The calendar date of filing does not, by itself, move an old-law matter into Form 99.
If an appeal is already pending
A pending appeal continues under the 1961 Act and its existing procedure. You do not file a second appeal in Form 99 merely because the 2025 Act has commenced. The transition rules also do not revive an appeal that was already time-barred under the old law. Keep using the case number, portal route and directions applicable to the existing appeal unless the Department issues a specific procedural direction.
| Question | Income-tax Act, 2025 | Income-tax Act, 1961 transition cases |
|---|---|---|
| First appeal form | Form 99 | Form 35 |
| First appellate authority | JCIT (Appeals) or CIT (Appeals), as applicable | JCIT (Appeals) or CIT (Appeals), as applicable |
| Which matters follow it? | Proceedings governed by the 2025 Act | Tax years beginning before 1 April 2026, including appeals filed after that date and appeals already pending |
| Effect of the 2025 Act starting | New-law procedure applies only where the transition rules place the matter under it | No automatic transfer to Form 99 and no requirement to refile a pending appeal |
If the tax year, block period or transition position is unclear, resolve that issue from the order and the applicable provisions before submitting anything. An e-filing acknowledgement does not correct a filing made under the wrong Act.
How many days do you have to appeal?
For a Form 99 appeal concerning an assessment or penalty, file within 30 days from the date the notice of demand was served. For another type of appeal, the 30-day period runs from service of the intimation of the order appealed against. These are service-based deadlines.
Find the event that starts the clock
- Locate the notice of demand connected with the assessment or penalty, or the order intimation for another appeal.
- Record the actual service date shown in the portal, email, notice or other valid delivery record.
- Count the 30-day period from that service event, using the statute and directions applicable to your tax year.
- Keep the service evidence with your appeal file in case the filing date is later questioned.
The date printed on the assessment order may not be the limitation trigger. If the portal shows a different service date from the date on the order, investigate the discrepancy before filing rather than counting from an assumed order date. Save screenshots or downloaded notices where the portal displays the date, and retain the email or other delivery record if the notice was sent electronically.
Does the 2025 Act change an old deadline?
No. A matter governed by the 1961 Act remains subject to that Act’s limitation and condonation rules. The Department’s transition guidance states that commencement of the 2025 Act does not revive a time-barred old-law appeal or replace its applicable remedy. A taxpayer cannot create a new 30-day period simply by waiting until after 1 April 2026.
Make a deadline worksheet
Write down the tax year, the order type, the notice or intimation that starts limitation, its service date, the calculated thirtieth day and the date you actually submit Form 99. If more than one notice exists, identify which one relates to the assessment or penalty under appeal. This simple worksheet helps distinguish the order date from the legally relevant service event and gives your adviser a clear chronology.
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What to collect before opening Form 99
Prepare the records before starting the online form. The Form 99 manual calls for the following information and attachments:
- A copy of the assessment, penalty or other order being challenged.
- The related notice of demand, where one was issued.
- The DIN (Document Identification Number) or order number.
- The date on which the order, intimation or demand notice was served.
- The designation of the authority that passed the order.
- Appeal-fee details.
- Tax-payment details and the declarations requested in the form.
- Details of any appeal already pending on the same or a connected matter.
- A statement of facts explaining the relevant background in chronological order.
- Grounds of appeal setting out each legal or factual error you want the appellate authority to correct.
- Documentary evidence supporting the facts and grounds.
- Any explanation and additional evidence requested in the relevant sections of the form.
- If filing late, a reasoned statement of the grounds for condonation.
Organise the statement of facts separately from the grounds
The statement of facts should explain what happened: the return or proceeding involved, notices received, replies made, the assessment issued and the resulting demand. Grounds of appeal should then identify the specific relief sought and the alleged errors. Number each ground and match it to the supporting document so the appellate authority can follow the record.
A useful chronology identifies the return or original proceeding, each notice, your response and evidence, the assessment or penalty order, the demand notice, the date of service and the relief requested. Do not turn the facts section into a long legal argument. Put the legal objections, disputed additions, jurisdictional points and requested relief in the numbered grounds.
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Check the order before describing it
Confirm the tax year or block period, section and subsection, demand amount, DIN or order number, and service date. Form 99 asks you to confirm the provision applicable to the selected year or block period; choosing the wrong year can produce an incorrect filing. Check that the authority’s designation in the form matches the order and that every attachment relates to the same taxpayer and period.
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Scan or download the order, demand notice and evidence so that pages, figures and signatures are legible. Name files consistently, for example by document type and date, and open each file before uploading. Keep the original records and a copy of the exact files submitted. The form requests documentary evidence and may also ask for explanations or additional evidence in the relevant sections; organize an index so the reviewing authority can locate each item.
Step-by-step: filing Form 99 online
1. Sign in to the e-Filing portal
Use the registered PAN or TAN user ID and password. The account must be active before you begin. The manual describes a valid DSC where the relevant return requires DSC verification; otherwise, use the permitted electronic verification method, including EVC where applicable. PAN-Aadhaar linking is described by the Department as recommended. Confirm that the person signing has authority to act for the assessee or deductor and that the contact details needed for verification are accessible.
2. Open the appeal workflow
You can reach the form through either of these portal paths:
- Pending Actions > E-Proceedings > For your Information > File Appeal
- e-File > Income Tax Forms > File Income Tax Forms
Portal labels can change. If a label differs, use the current Income Tax Department navigation for filing income-tax forms rather than selecting an unrelated proceeding. If the order appears in a pending-action tile, compare its details with your downloaded order before launching the form.
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3. Select the 2025 Act category and Form 99
Choose the Income-tax Act, 2025 category, select Form 99 and then choose the relevant tax year or block-period option. Confirm that the matter actually falls under the 2025 Act before continuing. A block-period selection should correspond to the order; do not choose it merely because the portal offers it as an option.
4. Enter the order and service details
Enter or select the DIN and order details, including the relevant service date. If no DIN is available, enter the order number and ensure that the correct service date is recorded. Confirm the section and subsection applicable to the selected year or block period. Compare the displayed information with the paper or electronic order and correct any mismatch before proceeding.
5. Complete the personal-information and order tabs
Review the taxpayer or deductor information displayed by the portal. Identify the authority that passed the order and attach the order or intimation and the demand notice where applicable. Check that the attachments open correctly and are legible. If the taxpayer’s address, contact information or representative details are prefilled incorrectly, resolve the issue through the available portal correction route or obtain advice before submission rather than silently relying on inaccurate data.
6. Enter tax-payment and appeal information
Complete the tax-payment fields and declarations. State whether another appeal is pending and provide the requested details. Enter the statement of facts and grounds of appeal, attach documentary evidence, and enter the appeal-fee details. Check that amounts, dates and appeal identifiers agree with the supporting records. Do not leave a pending-appeal declaration blank where the form asks for one; state that none is pending only after checking the taxpayer’s records.
7. Add condonation grounds if the filing is late
If the 30-day period has expired, use the condonation section to explain the delay. Give dates, events and documents that show why the appeal could not be filed on time. Describe each material period of delay rather than offering a one-line assertion. A condonation request is not an automatic extension and should not be presented as guaranteed acceptance.
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8. Preview, verify and save proof
Preview the complete form and correct errors before submission. Proceed to e-verify using the method allowed for the account and filing. After successful submission, download the acknowledgement and retain the transaction ID with the order, demand notice, service evidence and attachments. Record the date and time of verification, and check that the acknowledgement identifies the intended form and tax year.
What if the 30-day period has expired?
File promptly and address the delay directly. Form 99 includes a field for the grounds for condonation. Explain the complete timeline, identify the cause of each period of delay, and attach evidence where available. A delay statement should connect the facts to the period that needs to be excused; a general claim that the taxpayer was unaware may not explain every day.
What the transition rules mean for old-law appeals
For a tax year governed by the 1961 Act, any condonation request remains governed by the old-law remedy. The Department indicates that condonation may be available where sufficient cause is established, but the outcome depends on the facts and applicable law. The 2025 Act does not automatically cure an old-law delay.
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State the date the notice was served, when the taxpayer learned of the order if different, the steps taken to obtain records or instructions, the date the impediment ended, and the date the appeal was prepared and submitted. Attach delivery records, medical or other contemporaneous documents where relevant, and explain why the appeal was filed immediately after the obstacle was removed. Keep the explanation consistent with the service date entered in Form 99.
What not to assume
- Do not assume that the portal will accept a late appeal without a condonation explanation.
- Do not assume that an assessment-order date starts the clock.
- Do not assume that filing Form 99 converts a 1961 Act matter into a 2025 Act matter.
- Do not omit the appeal simply because you are still gathering arguments; file within time with a properly prepared record or obtain case-specific advice immediately.
- Do not describe a condonation request as approved merely because the portal accepted the electronic submission.
After submission: preserve the record and monitor the case
The acknowledgement and transaction ID prove that the electronic submission was completed, but they do not replace the underlying order, demand notice, service evidence or grounds. Store the acknowledgement, final preview, uploaded files and verification confirmation together. Keep a separate chronology of subsequent notices and responses so that a later request from the appellate authority can be answered consistently.
Check the portal and registered contact channel for communications after filing. If an attachment was unreadable, an information field was wrong or the portal shows an error, retain the error message and seek prompt procedural guidance. Do not create a second appeal merely because you have not yet received a hearing communication; first check the status and the directions for the filed acknowledgement.
Where the case can go after the first appeal
The Department describes the general appellate sequence as Assessing Officer, then JCIT (Appeals) or CIT (Appeals), then the Income-tax Appellate Tribunal, High Court and Supreme Court. Each later stage has its own statutory conditions, forum, limitation period and permissible grounds.
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Common filing mistakes and practical checks
Using Form 99 for the wrong tax year
Recheck the year before selecting the form. A pre-1 April 2026 tax year can remain under the 1961 Act even when you file after the new Act began.
Counting from the order date
Use the service date for the demand notice or order intimation specified by the applicable rule. Preserve the notice, email, portal record or other delivery evidence.
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Leaving the pending-appeal field blank
Search your records for earlier appeals involving the same order, year or issue. The form asks for pending-appeal details, so provide the requested information rather than assuming the Department already has it.
Submitting weak or unnumbered grounds
Separate facts from grounds, number each ground, state the relief sought and attach the document that supports it. Avoid replacing the grounds with a general statement that the assessment is unfair. Identify each disputed adjustment or legal error separately so the authority can respond to a defined issue.
Ignoring tax-payment fields
Reconcile the amounts shown in the order and demand notice with the payment information requested by Form 99. If the form asks for a declaration or supporting entry, complete it accurately and retain the payment record.
Failing to keep submission proof
Download the acknowledgement and retain the transaction ID immediately after e-verification. Save the final preview, attachments and service-date evidence in the same case folder.
Relying on an old portal screenshot
The Department’s navigation and form labels can change. Use the live portal and current instructions at the time of filing, while preserving the acknowledgement and transaction details generated for your submission.
When professional advice is sensible
Consider individualized tax advice where the disputed amount is significant, the assessment involves complicated facts, additional evidence is needed, several years or appeals overlap, or the limitation period has expired. A professional can help determine the governing Act, frame grounds and support a condonation application, but no adviser can guarantee that an appeal or delay request will succeed. Verify any adviser’s identity and scope of work independently; the government filing workflow does not endorse a particular provider.
Frequently asked questions
How do I file an appeal against an income-tax assessment?
First identify the governing Act and first appellate authority. For a proceeding under the Income-tax Act, 2025, sign in to the e-Filing portal, open the appeal workflow, select Form 99, enter the order and service details, attach the order, demand notice and evidence, complete the facts, grounds, fee and tax-payment fields, then preview and e-verify. Download the acknowledgement and retain the transaction ID.
How many days do I have to appeal an income-tax assessment?
Under the Form 99 directions, an assessment or penalty appeal is normally filed within 30 days from service of the notice of demand. For another appeal, the 30 days run from service of the intimation of the order. The applicable old-law rules govern a tax year that remains under the 1961 Act.
Which form should I use, Form 35 or Form 99?
Use Form 99 when the proceeding is governed by the Income-tax Act, 2025. Use Form 35 for a proceeding relating to a tax year beginning before 1 April 2026 that remains under the 1961 Act. A pending old-law appeal is not refiled in Form 99.
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You may be able to request condonation where the applicable law permits and sufficient cause is established. Form 99 has a field for the grounds for condonation, but filing late does not guarantee acceptance. Explain the full delay with dates and evidence and seek prompt, case-specific advice.
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Does the assessment order date always start limitation?
No. For Form 99, the manual distinguishes assessment or penalty appeals, where the period runs from service of the demand notice, from other cases, where it runs from service of the order intimation. Verify the service event shown in the relevant record.
Do I need to file again because the 2025 Act started?
No. Proceedings for tax years beginning before 1 April 2026, including appeals already pending, continue under the 1961 Act. The commencement date does not require a second appeal.
What if there is no DIN?
The Form 99 directions allow the order number to be entered when a DIN is unavailable. Enter the correct order number and service date, and confirm the section and subsection for the selected year or block period.
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The filing must be completed through the portal’s permitted verification process. The manual refers to a valid DSC where the relevant return requires DSC verification and otherwise to electronic verification, including EVC where applicable. Follow the method offered for the account and form.
Final filing checklist
- Tax year and governing Act confirmed.
- Correct first-appeal form selected: Form 99 or Form 35.
- Correct appellate authority identified.
- Service date verified from the demand notice or order intimation.
- Thirty-day deadline calculated where the 2025 Act applies.
- Order, demand notice, DIN or order number and authority details ready.
- Statement of facts and numbered grounds prepared.
- Evidence, tax-payment information, fee details and pending-appeal details attached.
- Condonation grounds included if filing late.
- Preview completed, e-verification successful, acknowledgement downloaded and transaction ID saved.
- Portal status and registered contact channel scheduled for periodic checking.
Frequently Asked Questions
How do I file an appeal against an income-tax assessment?
Identify the governing Act, select Form 99 or Form 35 accordingly, complete the online form with the order, demand notice, service date, facts, grounds, evidence and fee details, then e-verify and download the acknowledgement.
How many days do I have to appeal an income-tax assessment?
For a Form 99 assessment or penalty appeal, the normal period is 30 days from service of the notice of demand. For another appeal, it is 30 days from service of the order intimation. Old-law matters follow the 1961 Act rules.
Can I file an income-tax appeal after 30 days?
A late appeal may be accompanied by a condonation request where the applicable law permits and sufficient cause is shown. Acceptance is not automatic; provide a dated explanation and supporting evidence.
Do I use Form 35 or Form 99?
Use Form 99 for proceedings governed by the Income-tax Act, 2025. Use Form 35 for tax years beginning before 1 April 2026 that remain governed by the 1961 Act. Pending old-law appeals are not refiled.
What documents should accompany Form 99?
Attach the challenged order, demand notice where applicable, statement of facts, numbered grounds, documentary evidence, and the details requested for DIN or order number, service date, tax payments, fees and pending appeals.
The Bottom Line
Confirm the governing tax law before choosing the form. For a 2025 Act proceeding, file Form 99 within the service-based 30-day period, attach a complete factual and evidentiary record, e-verify it and save the acknowledgement. A pre-1 April 2026 tax year or pending appeal remains under the 1961 Act, and any late filing requires a fact-specific condonation request rather than an assumption of acceptance.
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