what is form no. 35 of income tax act 1961? who is required to file it?
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Quick Summary
Form No. 35 of the Income Tax Act 1961 is the official application for filing an appeal to the Commissioner (Appeals). This form is required when an assessee wishes to appeal a completed assessment. The specific provisions for this appeal process are detailed under Rule 45 of the Income Tax Rules.
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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