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Start with the document you received. A draft assessment order issued under section 144C is not appealed like an ordinary final assessment. If you are an “eligible assessee,” you normally have 30 days from receiving that draft to accept the proposed variations or object to both the Dispute Resolution Panel (DRP) and the Assessing Officer (AO). A final assessment made in accordance with DRP directions goes directly to the Income Tax Appellate Tribunal (ITAT), not to the Commissioner (Appeals) (CIT(A)).
For an appealable final order outside the DRP-directed route, the ordinary first appeal is generally filed before the CIT(A) or Joint Commissioner (Appeals) (JCIT(A)). The correct forum and limitation depend on the tax year, taxpayer category, order type and the date on which the relevant document or demand notice was served.
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The decision in one view
Use this sequence before preparing any filing:
- Identify the document. A section 144C draft proposed assessment order starts a special pre-final-order process. A final assessment order starts an appeal analysis.
- Check eligibility. The draft route is available only to an “eligible assessee” within section 144C(15), subject to statutory exclusions.
- Check the tax year. Proceedings for tax years beginning before 1 April 2026 generally continue under the Income-tax Act, 1961. The Income Tax Act, 2025 applies to new tax years and maps the former section 144C process to section 275.
- Check the procedural trigger. The 144C choice runs from receipt of the draft. An ordinary first-appeal period runs from the service event specified for that order, often the demand notice for an assessment or penalty appeal.
- Select the forum. File objections with the DRP and AO when the draft is under section 144C; file a regular first appeal to CIT(A) or JCIT(A) for an appealable final order that is not excluded by the DRP provisions; use the ITAT for a final order passed pursuant to DRP directions.
The governing statutory text is available in section 144C and section 246A. The Supreme Court’s 8 August 2025 judgment explains how the DRP-to-ITAT path operates.
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What a section 144C draft order means
Section 144C applies before the AO completes an assessment. When the AO proposes a variation that is prejudicial to an eligible assessee, the AO must first forward a draft of the proposed assessment order instead of issuing the final order immediately. The draft is therefore a decision point, not the ordinary final assessment against which a first appeal is filed.
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Who is an eligible assessee?
The statutory definition covers:
- a taxpayer whose proposed variation arises from an order of the Transfer Pricing Officer under section 92CA(3);
- a non-resident other than a company; and
- a foreign company.
Section 144C(15) contains exclusions for specified block-assessment proceedings under Chapter XIV-B. Eligibility is a legal classification, not something that can be inferred merely because an assessment contains an international transaction or because the taxpayer is non-resident. Verify the exact taxpayer status and proceeding before choosing a forum.
Why the draft stage matters
The draft gives the taxpayer a statutory opportunity to challenge proposed adjustments before the assessment is finalized. It also changes the sequence of remedies: objections are made to the DRP and AO, and the eventual final order follows the DRP’s directions. Treating the draft as if it were an ordinary assessment order can send the objection to the wrong authority and jeopardize limitation.
What to do after receiving the draft
The Department’s transfer-pricing and DRP guidance describes two choices within the statutory period: accept the proposed variations or file objections. Objections must be delivered to both the DRP and the AO; filing with only one of them does not satisfy the section 144C procedure.
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- Record service. Preserve the email, portal acknowledgment, physical delivery record or other evidence showing when the draft was received.
- Read every proposed variation. Separate transfer-pricing adjustments, other additions, disallowances, interest consequences and any variation affecting returned income.
- Confirm eligibility and jurisdiction. Check that the taxpayer falls within section 144C and identify the DRP having jurisdiction for the case.
- Choose acceptance or objection. Acceptance permits the AO to proceed toward finalization. An objection keeps the dispute in the DRP process.
- File a complete objection with both authorities. Include the grounds, facts, legal arguments, supporting evidence and the relief sought. Retain proof of each filing.
- Track the DRP proceeding. The panel may call for records, reports, evidence or further enquiry and may issue directions after considering the material.
The Supreme Court summarized the statutory choice as follows: “This Section provides the Assessee a period of 30 days to either accept the variations proposed by the Assessing Officer or to file its objections to this variation with the Dispute Resolution Panel and the Assessing Officer.”
The DRP’s powers
The DRP considers the draft, objections, evidence, reports, records and enquiry material. It may confirm the proposed variations, reduce them or enhance them. Because enhancement is possible, objections should address the entire adjustment and its factual foundation rather than focus only on the most obvious disputed amount. Keep reconciliations and primary documents ready for every issue that could be examined.
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If no objections are filed
When objections are not filed within the statutory period, the AO proceeds to finalize the assessment under section 144C. The taxpayer then loses the opportunity to have the DRP consider the draft before finalization, although other statutory remedies may still be relevant depending on the final order and applicable law. Do not assume that a late regular appeal can substitute for timely DRP objections.
Deadlines in the DRP process
The operative starting point for the taxpayer is receipt of the draft order. The 30-day period is not the ordinary limitation period for appealing a final assessment under section 249; it is the period for accepting the variations or filing DRP objections.
Departmental explanatory material accompanying the 2026 Finance Bill describes the ordinary statutory schedule as follows:
- the DRP should issue directions within nine months from the end of the month in which the draft was forwarded; and
- the AO should pass the final order within one month from the end of the month in which the directions are received.
That Finance Bill material also discusses a proposed clarification to final-order timing. A proposal is not the enacted law. Before relying on a changed period, check the enacted legislation, the applicable rules and the operative text for the relevant tax year.
What happens after DRP directions?
If objections were filed, the DRP issues directions for completion of the assessment. The AO then passes the final assessment in conformity with those directions. The DRP directions themselves are not the ordinary CIT(A) appeal target.
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Section 246A excludes an assessment order passed in pursuance of DRP directions from the relevant ordinary first-appeal provision. The resulting final assessment is appealable to the ITAT under section 253(1)(d), as explained by the Supreme Court. Thus, the normal sequence is:
- draft order from the AO;
- objections to the DRP and AO;
- DRP directions;
- final assessment by the AO giving effect to those directions; and
- appeal against that final assessment to the ITAT.
Do not file Form 35 merely because you disagree with a DRP-directed assessment. First confirm whether the order expressly states that it is passed in pursuance of DRP directions and identify the corresponding ITAT limitation and filing requirements.
How the regular first-appeal route works
For an appealable final order that is outside the DRP-directed category, section 246A generally provides the first appeal to the CIT(A) or JCIT(A), depending on the statutory allocation and jurisdiction. The provision lists the classes of orders that may be challenged; not every communication from the tax department is an appealable order under it.
Form 35 and the 30-day period
The Income Tax Department’s Form 35 guidance describes a general 30-day period. For an assessment or penalty appeal, the period runs from service of the demand notice. For other appealable orders, it runs from service of the order. The exact trigger must be matched to the order type and the applicable statutory provision, so preserve the demand notice and the order separately.
Form 35 is filed electronically through the income-tax e-filing portal. Use the current form and jurisdictional instructions, upload the order and demand notice, state the grounds of appeal clearly, and maintain the acknowledgment. The Department’s Form 35 User Manual and Form 35 FAQ explain the filing workflow.
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Late regular appeals
The first appellate authority may condone delay where the taxpayer establishes reasonable cause. Condonation is discretionary, not automatic. A late filing should include a specific chronology, evidence of the service date, the reason for delay and steps taken once the issue was discovered. A condonation request does not change the underlying forum: it must still be filed with the authority that has jurisdiction over the order.
DRP route versus regular first appeal
| Issue | Section 144C DRP route | Regular first appeal |
|---|---|---|
| Stage | Before the AO completes the assessment; begins with a draft order | After an appealable final order is made |
| Who may use it | Eligible assessee under section 144C(15), subject to exclusions | Assessee aggrieved by an order listed in section 246A |
| Initial action | Accept the draft variations or object to the DRP and AO | File the prescribed first appeal with CIT(A) or JCIT(A), as applicable |
| Principal period | 30 days from receipt of the draft | Generally 30 days; the trigger depends on order type and service event |
| Decision-maker | DRP may confirm, reduce or enhance variations; AO issues the final order | CIT(A) or JCIT(A) decides the appeal |
| Next appeal | Final order pursuant to DRP directions goes to ITAT under section 253(1)(d) | Further appeal depends on the appellate order and applicable statutory provisions |
| Ordinary Form 35 route | Not the route for the DRP-directed final assessment | Generally used for the eligible first-appeal order |
Common classification mistakes
Calling a draft order a final order
A document titled “draft assessment order” or referring to section 144C should trigger the DRP analysis. Filing Form 35 against it can bypass the statutory objection stage. Check whether the AO has actually completed the assessment or has only proposed variations.
Sending objections only to the DRP
Section 144C requires objections to both the DRP and the AO. Use separate acknowledgments or a filing record showing service on each authority.
Appealing a DRP-directed order to CIT(A)
The section 246A exclusion is decisive for an assessment made in pursuance of DRP directions. The appropriate appellate forum is the ITAT under section 253(1)(d), not the ordinary first appeal.
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Do not count every tax appeal from the date printed on the order. For the draft process, count from receipt of the draft. For a regular assessment or penalty appeal, Form 35 guidance identifies service of the demand notice as the trigger; other orders use service of the order. Keep evidence of the actual service event.
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Using a 1961 Act section for a 2025 Act year without checking transition rules
The Income Tax Act, 2025 took effect on 1 April 2026. The Department’s appeals guidance states that proceedings relating to tax years beginning before that date continue under the 1961 Act, including assessments and appeals. New tax years use the 2025 Act, where the former section 144C mechanism is mapped to section 275. Confirm the tax year, transitional provision, form and current portal instructions before filing.
A practical file-preparation checklist
- Copy of the draft or final assessment order, including annexures and computation sheets.
- Demand notice and proof of when it was served.
- Portal messages, emails, delivery receipts and acknowledgments establishing service dates.
- Return of income, audited financial statements, transfer-pricing documentation and prior submissions.
- All AO, TPO and DRP notices, replies, reports and hearing records.
- A schedule reconciling returned income, each proposed variation, the amount finally assessed and tax effect.
- Evidence supporting each factual objection, with translations or certifications where required.
- Board resolutions, powers of attorney or authorization documents for the person filing.
- A calendar showing the 30-day DRP period or the applicable first-appeal period, with internal deadlines set earlier.
Worked examples
Example 1: Transfer-pricing draft
A foreign company receives a draft order proposing an upward transfer-pricing adjustment based on a section 92CA(3) TPO order. It falls within the eligible-assessee definition. The company must decide whether to accept or object within the draft-order period and, if objecting, submit the objections to both the DRP and AO. If the AO later issues a final order pursuant to DRP directions, the appeal is filed with the ITAT.
Example 2: Domestic company with an ordinary final assessment
A domestic company receives a final assessment order that was not preceded by a section 144C draft and is not an order made pursuant to DRP directions. If the order is one of those listed in section 246A, the company considers a Form 35 appeal to the CIT(A) or JCIT(A). The limitation trigger is determined from the service event applicable to that order, not from a DRP deadline.
Example 3: Non-resident individual
A non-resident individual, who is not a company, receives a prejudicial proposed variation and a section 144C draft. Non-resident status alone does not eliminate the procedural steps: the individual must still verify eligibility, preserve the receipt date and choose acceptance or timely objections to both authorities.
How to verify the correct remedy before filing
- Write down the tax year and whether it began before or after 1 April 2026.
- Label the document draft, final assessment, penalty order, reassessment order or another communication.
- Look for references to section 144C, DRP directions, section 92CA(3) and the phrase “in pursuance of” DRP directions.
- Confirm the taxpayer category: transfer-pricing case, non-resident non-company, foreign company or another status.
- Read section 246A for the order category and exclusions.
- Calculate the period from the legally relevant service event and preserve the calculation.
- Use the current department portal form and instructions for the selected forum.
- Obtain professional advice promptly when the document classification, service date or transition rule is uncertain.
Official references and current-law caution
Use the statutory and departmental materials directly:
- Section 144C, Income-tax Act, 1961
- Income Tax Department: Transfer Pricing and DRP procedure
- Section 246A, Income-tax Act, 1961
- Supreme Court judgment dated 8 August 2025
- Income Tax Department: Appeals and Revisions FAQs
- Finance Bill 2026 explanatory material
The Finance Bill document is explanatory and may describe proposals rather than enacted amendments. Confirm the law in force for the relevant tax year before relying on any altered timing rule.
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