FORM NO. 35 Template: Free Download India PDF/Word

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Form No. 35 Format

Need to challenge an income tax assessment order in India? Download our ready-to-use Form No. 35 format today and file your appeal to the Commissioner of Income Tax (Appeals) with confidence.

What is Form No. 35?

Form No. 35 is the official appeal form prescribed under Rule 45 of the Income Tax Rules, 1962, in India. It is used by taxpayers to appeal against orders passed by the Assessing Officer (AO), such as assessment orders, rectification orders, or penalty orders. This legal template ensures your appeal is properly structured and compliant with income tax department requirements, helping you present your case effectively before the CIT(Appeals).

Whether you're an individual, business owner, or professional facing tax disputes, having the correct Form No. 35 sample can save time and reduce errors that might lead to rejection.

Why is Form No. 35 Important?

Filing an appeal using the Form No. 35 format is crucial for protecting your rights under the Income Tax Act, 1961. Key reasons include:

Statutory Requirement: Appeals must be filed within 30 days of receiving the AO's order, and only in this prescribed format.
Clear Presentation: It organizes your grounds of appeal, facts, and supporting documents systematically.
Legal Compliance: Ensures adherence to procedural rules, increasing chances of favorable outcomes like reduced tax liability or quashed orders.
Time-Saving: Our customizable Form No. 35 in PDF or Word format is ready-to-use, minimizing drafting hassles.

Without the proper Form No. 35 format, your appeal risks dismissal on technical grounds, leading to unnecessary litigation or payments.

Key Elements of Form No. 35 Format

A standard Form No. 35 sample includes these essential sections:

Appellant's Details: Name, address, PAN, status (individual/firm/company), and contact information.
Details of the Order Appealed Against: AO's name, office, assessment year, date of order, and demand raised.
Facts of the Case: Concise narration of events leading to the dispute.
Grounds of Appeal: Specific numbered points challenging the AO's findings, with legal references.
Additional Grounds: Provision for new grounds if permitted.
Statement of Facts and Arguments: Detailed submissions supporting your appeal.
Verification: Signed declaration by the appellant or authorized representative.
Annexures: List of supporting documents like ITR copies, AO orders, etc.

Our Form No. 35 format is pre-formatted with these elements, making it easy to fill and submit.

Who Should Use Form No. 35?

This legal template is ideal for:

Individuals and HUFs disputing personal income tax assessments.
Businesses and Companies appealing corporate tax orders, TDS defaults, or transfer pricing adjustments.
Professionals challenging professional fee disallowances or penalty impositions.
NRIs facing withholding tax or residency issues.

Common use cases include appeals against additions to income, penalty levies under Sections 271, or best judgment assessments under Section 144.

Download Form No. 35 Format Now

Ready to file your appeal? Get our premium Form No. 35 format in editable Word or PDF for instant download. Customize it with AI assistance or legal expert help for just a few clicks. Perfect for free download seekers upgrading to professional ready-to-use templates.

[Download Form No. 35 Now]

Customize and Get Legal Advice

While our Form No. 35 sample is designed by legal experts for Indian income tax compliance, it's recommended to consult a chartered accountant or tax lawyer for personalization. Not legal advice – use as a starting point. Explore related formats like Form 36 (memo of appeal to ITAT), undertaking formats, or other income tax India templates.

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FORM NO. 35

Non-Judicial

FORM NO. 35

[See rule 45]

Appeal to the Commissioner of Income-tax (Appeals)

Designation of the Commissioner (Appeals)

*No. ???.. of ??. ?? - ??..

Name and address of the appellant

Permanent Account Number

*Assessment year in connection with which the appeal is Preferred

Assessing Officer/Valuation Officer passing the order appealed

against

Section and sub-section of the Income-tax Act, 1961, under which

the Assessing Officer/ Valuation Officer passed the order appealed

against and the date of such order

Where the appeal relates to any tax deducted under section 195(1),

the date of payment of the tax

Where the appeal relates to any assessment or penalty, the date of

service of the relevant notice of demand

In any other case, the date of service of the intimation of the order

appealed against

Section and clause of the Income-tax Act, 1961, under which the

appeal is preferred

Where a return has been filed by the appellant for the assessment

year in connection with which the appeal is preferred, whether tax

due on the income returned has been paid in full (if the answer is

in the affirmative, give details of date of payment and amount

paid)

Where no return has been filed by the appellant for the assess-

ment year in connection with which the appeal is preferred, whether

an amount equal to the amount of advance tax payable by him

during the financial year immediately preceding such assessment

year has been paid (If the answer is in the affirmative, give details

of date of payment and amount paid)

$Relief claimed in appeal

Where an appeal in relation to any other assessment year is pending in the case of

the appellant with any Commissioner (Appeals), give the details as to the-

(a) Commissioner (Appeals), with whom the appeal is pending;

(b) assessment year in connection with which the appeal has been preferred;

(d) section and sub-section of the Act, under which the Assessing Officer

passed the order appealed against and the date of such order]

Address to which notices may be sent to the appellant

????.............??.

Signed

(Appellant)

$STATEMENT OF FACTS

$GROUNDS OF APPEAL

????.......??.

Signed

(Appellant)

Form of verification

I,...................................???????., the appellant, do hereby declare that what is stated above is

true to the best of my information and belief.

Place............

????????.

Date.............

Signature

????????

Status of appellant

Notes:

1. The form of appeal, grounds of appeal and the form of verification appended thereto shall be

signed by a person in accordance with the provisions of rule 45(2).

2. The memorandum of appeal, statement of facts and the grounds of appeal must be in duplicate

and should be accompanied by a copy of the order appealed against and the notice of demand in

original, if any.

3. Delete the inappropriate words.

4. *These particulars will be filled in in the office of the Commissioner (Appeals).

5. #Not to be filled in if the appeal relates to tax deducted under section 195(1).

6. $If the space provided herein is insufficient, separate enclosures may be used for the purpose.

7. If appeals are pending in relation to more than one assessment year, separate particulars in

respect of each assessment year may be given.

8. The memorandum of appeal shall be accompanied by a fee of :-

(a) where the total income of the assessee as computed by the Assessing Officer in the case

to which the appeal relates is one hundred thousand rupees or less, two hundred fifty

rupees;

(b) where the total income of the assesse, computed as aforesaid, to which the appeal relates

is more than one hundred thousand rupees but not more than two hundred thousand ru-

pees, five hundred rupees;

appeal relates is more than two hundred thousand rupees, one thousand rupees.

9. The fee should be credited in a branch of the authorised bank or a branch of the State Bank of

India or a branch of the Reserve Bank of India after obtaining a challan from the Assessing

Officer and a copy of challan sent to the Commissioner of Income-tax (Appeals).

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Frequently asked questions

What is Form No. 35?→

Form No. 35 is the official legal form prescribed under the Income Tax Act, 1961, for filing an appeal to the Commissioner of Income Tax (Appeals) against an order of the Assessing Officer in India.

Who should use Form No. 35?→

Any assessee in India aggrieved by an assessment order from the Assessing Officer can use this customizable form to file a timely appeal.

Is Form No. 35 legally valid across India?→

Yes, Form No. 35 is a statutory document notified by the CBDT and holds full legal validity for income tax appeals throughout India.

What format is Form No. 35 available in for download?→

Form No. 35 is downloadable in PDF for printing and editable Word format for easy customization before e-filing or submission.

Does Form No. 35 require stamp duty or court fees?→

No stamp duty is required on Form No. 35 itself. However, a nominal court fee applies based on the appealed tax demand as per Income Tax Rules in India.

Can I edit and customize Form No. 35?→

Yes, the Word version of Form No. 35 is fully customizable. Add your details, attach grounds of appeal, and prepare it for download and filing.

FORM NO. 35

Non-Judicial

FORM NO. 35

[See rule 45]

Appeal to the Commissioner of Income-tax (Appeals)

Designation of the Commissioner (Appeals)

*No. ???.. of ??. ?? - ??..

Name and address of the appellant

Permanent Account Number

*Assessment year in connection with which the appeal is Preferred

Assessing Officer/Valuation Officer passing the order appealed

against

Section and sub-section of the Income-tax Act, 1961, under which

the Assessing Officer/ Valuation Officer passed the order appealed

against and the date of such order

Where the appeal relates to any tax deducted under section 195(1),

the date of payment of the tax

Where the appeal relates to any assessment or penalty, the date of

service of the relevant notice of demand

In any other case, the date of service of the intimation of the order

appealed against

Section and clause of the Income-tax Act, 1961, under which the

appeal is preferred

Where a return has been filed by the appellant for the assessment

year in connection with which the appeal is preferred, whether tax

due on the income returned has been paid in full (if the answer is

in the affirmative, give details of date of payment and amount

paid)

Where no return has been filed by the appellant for the assess-

ment year in connection with which the appeal is preferred, whether

an amount equal to the amount of advance tax payable by him

during the financial year immediately preceding such assessment

year has been paid (If the answer is in the affirmative, give details

of date of payment and amount paid)

$Relief claimed in appeal

Where an appeal in relation to any other assessment year is pending in the case of

the appellant with any Commissioner (Appeals), give the details as to the-

(a) Commissioner (Appeals), with whom the appeal is pending;

(b) assessment year in connection with which the appeal has been preferred;

(d) section and sub-section of the Act, under which the Assessing Officer

passed the order appealed against and the date of such order]

Address to which notices may be sent to the appellant

????.............??.

Signed

(Appellant)

$STATEMENT OF FACTS

$GROUNDS OF APPEAL

????.......??.

Signed

(Appellant)

Form of verification

I,...................................???????., the appellant, do hereby declare that what is stated above is

true to the best of my information and belief.

Place............

????????.

Date.............

Signature

????????

Status of appellant

Notes:

1. The form of appeal, grounds of appeal and the form of verification appended thereto shall be

signed by a person in accordance with the provisions of rule 45(2).

2. The memorandum of appeal, statement of facts and the grounds of appeal must be in duplicate

and should be accompanied by a copy of the order appealed against and the notice of demand in

original, if any.

3. Delete the inappropriate words.

4. *These particulars will be filled in in the office of the Commissioner (Appeals).

5. #Not to be filled in if the appeal relates to tax deducted under section 195(1).

6. $If the space provided herein is insufficient, separate enclosures may be used for the purpose.

7. If appeals are pending in relation to more than one assessment year, separate particulars in

respect of each assessment year may be given.

8. The memorandum of appeal shall be accompanied by a fee of :-

(a) where the total income of the assessee as computed by the Assessing Officer in the case

to which the appeal relates is one hundred thousand rupees or less, two hundred fifty

rupees;

(b) where the total income of the assesse, computed as aforesaid, to which the appeal relates

is more than one hundred thousand rupees but not more than two hundred thousand ru-

pees, five hundred rupees;

appeal relates is more than two hundred thousand rupees, one thousand rupees.

9. The fee should be credited in a branch of the authorised bank or a branch of the State Bank of

India or a branch of the Reserve Bank of India after obtaining a challan from the Assessing

Officer and a copy of challan sent to the Commissioner of Income-tax (Appeals).

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0 Word downloads

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