ITR

30-day time limit to file Form 35

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Form 35 must be filed within 30 days from the date of service of the order or the notice of demand. Service by email or on the portal counts.

Provisions

Sec 249, Income-tax Act 1961

Analysis

If an assessment order and demand were served on 10 October 2026, the appeal is due by 9 November 2026. For orders without a demand, such as a penalty order or rectification rejection, count from service of the order. Expired limitation is not revived by the new Act, so do not wait.

Close

  1. Find the date of service on the order or demand.
  2. Count 30 days from that date.
  3. Mark the date and work back to prepare grounds.
  4. File Form 35 a few days early.
  5. Keep the acknowledgement.

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