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Form no. 35 of income tax act 1961
what is form no. 35 of income tax act 1961? who is required to file it?
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It is an application for filing appeal when the assessment is completed on assessee!
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.
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