Overview of Form 35 for CIT(A) - Rule 45 of the Income Tax Rules

Sahil Dhingra | Last updated: 11 October 2021

Save Share

Quick Summary

Rule 45 of the Income Tax Rules mandates the use of Form 35 for appeals to the Commissioner (Appeals). The form can be submitted electronically with a digital signature or electronic verification code, or in paper form if the assessee has that option. The verification process for Form 35 aligns with the verification requirements for income tax returns, which vary based on the type of assessee and audit obligations.

Form 35

Introduction

The Provisions relating to the form of appeal to Commissioner (Appeals) are contained under Rule 45 of the Income Tax Rules. As per the said rule 45, an appeal to the Commissioner of Income Tax (Appeals) needs to be made in Form No. 35.

Form 35 for CIT(A) Appeals: Rule 45 Explained

Rule 45 of Income Tax Rules, 1962

An appeal to the Commissioner (Appeals) shall be made in Form No. 35.
Form No. 35 shall be furnished in the following manner, namely:
In the case of a person who is required to furnish return of income electronically under sub- rule (3) of rule 12,—
By furnishing the form electronically under digital signature, if the return of income is furnished under digital signature;
By furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i);
In a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule(2) or in paper form.
The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the return of income under section 140 of the Act, as applicable to the assessee.
Any document accompanying Form No. 35 shall be furnished in the manner in which the said form is furnished.
The method of verification of the return is specified in Rule 12 & varies depending on the nature of the assessee and the turnover/audit requirements.

S.No.	Person	Condition	Manner of furnishing Return of Income
1	Individual or Hindu undivided family	• Accounts are required to be audited under section 44AB of the Act.	• Electronically under digital signature;
		• Where total income assessable under the Act during the previous year of a person, being an individual of the age of eighty years or more at any time during the previous year, and who furnishes the return in Form number SAHAJ (ITR-1) or Form number SUGAM (ITR-4).	• Electronically under digital signature; or • Transmitting the data electronically in the return under electronic verification code; or • Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or • Paper form;
		• In any other case	• Electronically under digital signature; or • Transmitting the data electronically in the return under electronic verification code; or • Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or
2	Company	• All Cases	Electronically under digital signature;
3	A person required to furnish the return in Form ITR-7	• In case of a political party; • In any other case	• Electronically under digital signature; or • Transmitting the data electronically in the return under electronic verification code; or • Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or
4	Firm or limited liability partnership or any person (other than a person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5	• Accounts are required to be audited under section 44AB of the Act • In any other case	• Electronically under digital signature; • Electronically under digital signature; or • Transmitting the data electronically in the return under electronic verification code; or • Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;