Appeals, objections and dispute resolution Became Form 99

Form 35

Appeal to the Joint Commissioner (Appeals) or the Commissioner of Income-tax (Appeals)

What this form is

Form 35 belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 99 of the Income-tax Rules, 2026. It is the document that starts an appeal. Filing it in time and in the right form is what gives the appellate authority its jurisdiction. The assessee signs and files this himself.

Which provision requires it

Neither side of the department’s description names a section or a rule, so there is nothing here we can point at without guessing. The enabling provision is on the form itself.

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.

Under the 2026 Rules	What the department calls it
Form 99	Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)

Where you meet it

You meet it after an order has gone against you, with a limitation period running. The form is short; the grounds attached to it are the part that decides the appeal.

Near it

Other forms we have put in the same group — appeals, objections and dispute resolution.

Form 8, Form 8A, Form 34BC, Form 36, Form 36A, Form 42, Form 43, Form 44, Form 68

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.

Form 35 — 1962 Rules (PDF) Form 99 — 2026 Rules (PDF) All forms at the department

What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.