Income Tax Department May Notify Revised Form 35, Amid Legal Concerns 

Sources stated that the board is working overtime to get approval from the competent authority to implement changes in Form 35 with retrospective effect so that any dispute could be avoided. 

What Is Form 35?

If a taxpayer is aggrieved by an order of an assessing officer (AO), they can file an appeal before the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals), by submitting a Form 35 online on the e-filing portal.

Any assessee who wants to file an appeal against the order of an AO, can use Form 35, as long as they file the appeal within 30 days from the date of service of the order or demand, as the case may be.

Current Status 

The new Form 35, notified on May 29, 2023, requires 17 specific particulars of the assessee, but the e-filing portal now seeks extra information that is not included in the notified form, nor has the Central Board of Direct Taxes (CBDT) issued any subsequent notification regarding the additional particulars being sought.

As per rules, all forms, including ITR 1 (Sahaj) and ITR 2 (Sugam) are notified along with their particulars, which then get uploaded on the e-filing portal of the Income Tax Department for the online filing. But now, additional particulars are being sought, beyond what has been notified by the board.

According to sources, the information asked is only intended to help in data analytics by the department, and does not help any income taxpayer. These additional details also lack legal backing, as a revised form incorporating these particulars hasn't been formally notified by the CBDT under the Income Tax Rules.