ITAT Digital Compliance Shifts
The Income Tax Appellate Tribunal (ITAT) has officially amended its 1963 Rules, mandating a transition to a paperless, digital-first filing environment.
Mandatory DSC for Appeals
Manual signatures are a thing of the past. All appeals must now be affixed with a Digital Signature Certificate (DSC). This applies to all electronic filings, ensuring authenticity and legal validity in a digital format.
New Standards for DRP Cases
Filing requirements for DRP-related appeals have been expanded. Litigators must now ensure the following are included in their digital bundle:
- Draft Assessment Orders & TP Orders
- Objections filed before the DRP
- Final DRP Directions
Communication & Revised Form 36
Email and mobile updates are no longer just "good to have"—they are critical. Any change in contact details requires a Revised Form 36 with a covering letter. Notices sent to old details will be considered legally served.
| Requirement | Status (2026) |
|---|---|
| Signature Mode | Mandatory DSC (Digital) |
| Document Copies | Single Digital Set (No Triplicates) |
| Service of Notice | Primary via Email/Mobile |
| Filing Portal | itat.gov.in/efiling |
Download the Official ITAT Amendment Notification PDF
📄 Download Amendment PDF
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