Income Tax: Filing Appeal in Form 35? Don’t Miss These New Filing Changes

Income Tax: Filing Appeal in Form 35? Don’t Miss These New Filing Changes

In recent meetings, tax experts have observed important changes while filing Form No. 35. The current version of Form No. 35 was notified on 29 May 2023 and according to the notification, it requires an appellant to furnish 17 specific particulars when filing an appeal. But, from August 9, 2025, the Income tax e-Filing portal has started looking for additional information during the online filing process.

Here’s what just changed:

1. ITR Form & Business Nature Mandatory

Appellants are now required to select the type of ITR filed and specify the nature of the business.

2. Removable Annexure Tab

There’s no special tab to upload annexures. Appellant must upload supporting documents within each section, such as the Statement of Facts and Grounds of Appeal.

3. Compulsory to Upload Document

All documents the appellant refers to as “relied upon” must be compulsorily uploaded.

4. Automatic Delay Calculation

the system now auto-calculates the delay in days, based on dates entered.

5. Expanded Grounds of Appeal

Each ground of appeal now requires the appellant to mention the amount involved, the amount in dispute, etc.

Appellants must consider the following before uploading:

• Double-check uploads.
• Ensure all information and supporting documents are ready before starting the filing process.