Income Tax Appeals 2026: Form 35, 36, 99, 115 Guide
Income Tax Appeals from 1 April 2026: Forms Clarification, Rules, Examples & Filing Process
Synopsis

From 1 April 2026, new appeal forms have been introduced under the Income-tax Act, 2025. However, the Income Tax Department has clarified that for Assessment Year 2026-27 or earlier, existing forms like Form 35 and Form 36 will still apply even if the appeal is filed after 1 April 2026. This blog explains applicable forms, timelines, examples and FAQs so taxpayers can file appeals correctly without confusion.
Income Tax Appeals from 1 April 2026: Forms Clarification
The Income Tax Department has clarified that the form applicable for filing appeal depends on the Assessment Year (AY), not the date of filing.
Therefore, appeals related to AY 2026-27 or earlier will continue under the Income-tax Act, 1961 even if the appeal is filed after 1 April 2026.
Key Highlights
  • Existing forms remain valid for AY 2026-27 or earlier
  • No need to re-sign or reprint already prepared forms
  • Transition depends on Assessment Year
  • New forms apply only for future assessment years
  • Old proceedings continue under Income-tax Act, 1961
Assessment Year Based Form Applicability
Assessment Year Applicable Law Forms
AY 2026-27 or earlier Income-tax Act 1961 Form 35, Form 36
AY 2027-28 onwards Income-tax Act 2025 Form 99, Form 115, Form 116
Old Forms (Still Applicable)
Form 35 – Appeal before CIT(A)
Used to file appeal before Commissioner of Income Tax (Appeals) against assessment order or penalty order.
  • Wrong tax demand
  • Deduction disallowed
  • Income added by department
  • Penalty imposed
  • Incorrect assessment
Form 36 – Appeal before ITAT
Filed before Income Tax Appellate Tribunal (ITAT) when taxpayer disagrees with CIT(A) order.
New Forms under Income-tax Act 2025
Form 99
Replaces Form 35 for appeals before CIT(A) or JCIT(A).
Form 115
Replaces Form 36 for ITAT appeals.
Form 116
Used for cross objections before ITAT.
Time Limit for Filing Appeals
CIT(A) Appeal
30 days from date of order or demand notice
Example: Order received 10 May 2026 Last date 9 June 2026
ITAT Appeal
2 months from end of month in which CIT(A) order is received
Example: Order received 18 July 2026 Month end 31 July 2026 Last date 30 September 2026
Practical Examples
  • AY 2025-26 appeal filed April 2026 → Form 35
  • AY 2027-28 appeal → Form 99
  • ITAT appeal AY 2024-25 → Form 36
  • Cross objection new law → Form 116
Old vs New Forms Comparison
Purpose Old Form New Form
CIT(A) Form 35 Form 99
ITAT Form 36 Form 115
Cross Objection Not applicable Form 116
Step by Step Appeal Process
  • Check Assessment Year
  • Select correct form
  • Prepare appeal grounds
  • Attach documents
  • File appeal online
FAQs
1. Which form applies after 1 April 2026?
Form depends on Assessment Year. Old forms apply up to AY 2026-27.
2. Do I need to refile appeal in new forms?
No. Already prepared forms remain valid.
3. What is Form 99?
Form 99 is used for CIT(A) appeals under Income-tax Act 2025.
4. What is Form 115?
Form 115 is used for ITAT appeals under new law.
5. What is Form 116?
Form 116 is used for filing cross objections before ITAT.
6. What is time limit for CIT(A) appeal?
30 days from order date.
7. What is time limit for ITAT appeal?
2 months from end of month in which CIT(A) order is received.
8. Does new law apply to earlier years?
No. Earlier years remain under Income-tax Act 1961.
9. Can appeal be filed online?
Yes, appeals are filed through income tax portal.
10. What happens if wrong form is filed?
Department may ask for correction which can delay appeal processing.