ITR

Form 35 or Form 99 for a 2026 appeal

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Orders for AY 2026-27 and earlier years are under the 1961 Act, and the appeal follows the 1961 Act's limits and process. Form 35 is the 1961 Act form; Form 99 is its 2025 Act counterpart.

Provisions

Sec 249, Income-tax Act 1961; Sec 536, Income-tax Act 2025 (repeal and savings)

Analysis

Use the appeal form the portal offers for that assessment year and order. The limitation period is unchanged, 30 days from service. Orders for tax year 2026-27 onwards will be appealed under Sec 357 of the 2025 Act in Form 99.

Close

  1. Check the assessment year of the order.
  2. Open e-File, Income Tax Forms and select the appeal form shown for that year.
  3. Follow 1961 Act time limits for older years.
  4. Keep the acknowledgement.

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