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Form 35: Your 30-Day Window to Challenge an Income Tax Assessment
The income tax department gives you 30 days to appeal an assessment using Form 35. Here is what the form requires, the fees based on income, and how to file online or offline.
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The income tax department gives you 30 days to appeal an assessment you disagree with. That clock starts ticking the day you receive the order or demand notice. Miss it, and the assessment stands.
Form 35 is the vehicle for that appeal. It is available to any assessee, deductor, or collector who wants to challenge an order from an Assessing Officer below the rank of Joint Commissioner. You file it before the Joint Commissioner (Appeals) under section 246, or the Commissioner (Appeals) under section 246A, depending on the order.
If you are required to e-file your income tax return, you must also e-file Form 35. If you file offline, you can submit Form 35 offline too. The income tax department's e-filing portal hosts both options.
The form itself is straightforward but demands precision. You need to submit a memorandum of appeal, a clear statement of facts, and the grounds for the appeal. Attach a copy of the order you are challenging and the relevant notice of demand. Cleartax notes the 30-day deadline, so do not wait.