[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3,
SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Income-tax
NOTIFICATION
New Delhi, the 1st March, 2016
S.O. 637 (E).─ In exercise of the powers conferred by sub-section (1) of section 249, read with
section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby
makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (3rd Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (herein after referred to as the said rules), for rule 45, the
following rule shall be substituted, namely:-
“45. Form of appeal to Commissioner (Appeals).-(1) An appeal to the Commissioner
(Appeals) shall be made in Form No. 35.
(2) Form No. 35 shall be furnished in the following manner, namely:-
(a) in the case of a person who is required to furnish return of income electronically
under sub-rule(3) of rule 12,-
(i) by furnishing the form electronically under digital signature, if the return of
income is furnished under digital signature;
(ii) by furnishing the form electronically through electronic verification code in a
case not covered under sub-clause (i);
(b) 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.
(3) 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.
(4) Any document accompanying Form No. 35 shall be furnished in the manner in which
the said form is furnished.
(5) The Principal Director General of Income-tax (Systems) or the Director General of
Income-tax (Systems), as the case may be, shall-
(i) specify the procedure for electronic filing of Form No.35 and documents;
(ii) specify the data structure, standards and manner of generation of electronic
verification code,
referred to in sub-rule(2), for the purpose of verification of the person furnishing the
said form; and
(iii) be responsible for formulating and implementing appropriate security, archival and
retrieval of policies in relation to the said form so furnished.”
3. In the said rules, in Appendix-II, for Form No.35, the following form shall be substituted,
namely:-
“FORM NO. 35
(See rule 45)
Appeal to the Commissioner of Income-tax (Appeals)
Personal Information
First Name
Middle Name
Last Name or Name of Entity
PAN
TAN (if available)
Flat/ Door/ Block No.
Name of Premises/ Building/ Village
Road/ Street/ Post Office
Area/ Locality
Town/City/District
State
(Select)
Country
(Select)
Pin Code
Phone No. with STD
code/ Mobile No.
Email Address
Whether notices/ communication may be sent on email? Yes/ No
Order against which
Appeal is filed
1
Assessment year in connection with which the appeal is preferred/ Enter
financial year in case appeal is filed against an order where assessment
year is not relevant
Assessment Year
Financial Year
2
Details of the order appealed against
a
Section and sub-section of the Income-tax Act,1961
b
Date of Order
c
Date of service of Order / Notice of Demand
3
Income-tax Authority passing the order appealed against
Pending Appeal
4
Whether an appeal in relation to any other assessment year/ financial year is pending in the case of the
appellant with any Commissioner (Appeals)
Yes/ No
4.1
If reply to 4 is Yes, then give following details.-
a
Commissioner (Appeals), with whom the appeal is pending
b
Appeal No. and date of filing of appeal
c
Assessment year/ financial year in connection with which the appeal has been preferred
d
Income-tax Authority passing the order appealed against
e
Section and sub-section of the Income-tax Act, 1961, under which the order appealed against has been
passed
f
Date of such Order
Appeal Details
5
Section and sub-section of the Income-tax Act,1961 under which the appeal is preferred
6
If appeal relates to any assessment
a
Amount of Income Assessed (in Rs.)
b
Total Addition to Income (in Rs.)
c
In case of Loss, total disallowance of Loss in assessment (in Rs.)
d
Amount of Addition/ Disallowance of Loss disputed in Appeal (in Rs.)
e
Amount of Disputed Demand (in Rs.) – Enter Nil in case of Loss
7
If appeal relates to penalty:
a
Amount of penalty as per Order (in Rs.)
b
Amount of penalty disputed in Appeal (in Rs.)
Details of Taxes paid
8
Where a return has been filed by the appellant for the assessment year in connection with which the appeal
is filed, whether tax due on income returned has been paid in full
Yes/No/ Not
Applicable
8.1
If reply to 8 is Yes, then enter details of return and taxes paid
a
Acknowledgement number
b
Date of filing
c
Total tax paid
9
Where no return has been filed by the appellant for the assessment year, whether an amount equal to the
amount of advance tax as per section 249(4)(b) of the Income-tax Act, 1961 has been paid
Yes/No/ Not
Applicable
9.1
If reply to 9 is Yes, then enter details
Tax Payments
BSR Code
Date of payment
Sl. No.
Amount
Total
10
If the appeal relates to any tax deductible under section 195 of the Income-tax Act, 1961 and borne by the deductor, details of tax
deposited under section 195(1)
BSR Code
Date of payment
Sl. No.
Amount
Statement of facts, Grounds of
Appeal and additional evidence
11
Statement of Facts
Facts of the case in brief (not exceeding 1000 words)
List of documentary evidence relied upon
12
Whether any documentary evidence other than the evidence produced during
the course of proceedings before the Income-tax Authority has been filed in
terms of rule 46A
Yes / No
12.1
If reply to12 is Yes, furnish the list of such documentary evidence
13
Grounds of Appeal (each ground not exceeding 100 words)
1.
2.
3.
Appeal filing
details
14
Whether there is delay in filing appeal
Yes/ No
15
If reply to 13 is Yes, enter the grounds for condonation of delay (not exceeding 500 words)
16
Details of Appeal Fees Paid
BSR Code
Date of payment
Sl. No.
Amount
17
Address to which notices may be sent to the appellant
Form of verification
I, ____________________________the appellant, do hereby declare that what is stated above is true to the best
of my information and belief. It is also certified that no additional evidence other than the evidence stated in row
12.1 above has been filed.
Place
Signature
Date
”
[Notification No.11/2016, F.No.149/150/2015-TPL]
(Ekta Jain)
Deputy Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II,
Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962
and last amended vide notification number S.O.502(E), dated the 17.02.2016.
