Form No.35, is the official form used to file appeals before the Commissioner of Income Tax(Appeals)[CIT(A)]. Recently, many tax professionals have noticed some changes while submitting this form online. The current version of Form No.35 was released on 29 May 2023 and asks for 17 specific details. But starting from 9 August 2025, the e-Filing portal began asking for extra information that is not part of the officially notified form. No new notification has not been issued by the CBDT in this regard to formally update the form with these extra fields.

Changes In Form No.35: 1.Mandatory fields: ITR Form and Nature of Business The appellants must mention which ITR form they filed for the relevant year and state if they had any business or professional income during that year. 2. Expanded Case related Disclosures The form now asks appellants to mention if their case is related to issues like search and seizure, survey, requisition, transfer pricing, TDS matters, Central Circle assessments or international taxation. 3.Uploading Relied-Upon Documents Mandatory All documents relied upon in the appeal must be uploaded without fail. 4. Expanded Details Required for Grounds of Appeal and Statement of Facts For every ground of appeal, the appellant is now required to mention the relevant sections of the Income Tax Act, the amount in the dispute, whether the same issue was raised in earlier years and the current status of those earlier appeals.

Each entry must be at least 200 characters long and PDF copies of both the grounds of appeal and the statement of facts must be uploaded. Get a complete understanding of TDS provisions, legal aspects, and real-world compliance procedures – Click Here 5. Annexure Tab Removal Supporting documents must now be uploaded in their respective sections of the form ,not as a single annexure.

Also Read:Cancellation of GST Registration Entails Serious Civil Consequences: Gauhati HC Grants Two Months to Apply for Revival [Read Order] 6. Automatic Delay Calculation The portal now works out the delay period in days automatically from the dates entered in the form. 7. Amount to be Specified for Each Ground of Appeal Each ground of appeal must now state the amount involved in the dispute,along with other required details. 8.Condonation Upload Option and Longer Filing Process Portal now lets users upload condonation or affidavit documents. However, the updated process takes much longer, often more than twice the earlier, and in some ways is more technical than filing Form No.36 which is the appeal before the Income Tax Appellate Tribunal (ITAT ).