FORM 35 APPEAL TO CIT

                                          FORM 35 APPEAL  to CIT

According to section 249 of Income Tax, when order is served then after that appeal should be filed in 30 days.

According to Rule 45 of Income Tax, assessee should be filed appeal in FORM 35.

If assessee filed Income Tax with the help of Digital Signature, then FORM 35 also filed with the help of Digital Signature, otherwise, assessee filed appeal with the help of EVC.

Steps to file FORM 35:

• Firstly to file appeal assessee can go on the website of https://www.incometaxindiaefiling.gov.in/home .
• Then, go to e-file icon then select Income Tax Forms and press continue.
• Then, select FORM 35 – Appeal to CIT and then select prepare and submit online.
• Then select state , city and select relevant appeal.
• After that open FORM 35 and fill form.
• Then go to verification page and fill the columns.

Lastly click on preview and submit button.

Documents Required:

• One copy of order appealed against
• Notice of demand in original
• Copy of challans of fees. The details of the challan (i.e., BSR code, date of payment of fee, serial number and amount of fee) are required to be furnished in case of e-filing of form of appeal

Fees: Free at the following rate is payable for filing the appeal before Commissioner (Appeals) :

Assessed total income: Rs.1 lakh or less Rs.250/-

Assessed total income more than: Rs.1 lakh but not more than 2 lakh Rs.500/-

Appeals involving total assessed income: More than Rs.2 lakhs Rs.1000/-

Appeals involving any other matter: Rs.250/-