Objections to draft income-tax assessment orders require detailed factual and legal Annexure and a verification declaration. Form No. 35A sets out requirements for filing objections to a draft assessment order under the Income-tax (Dispute Resolution Panel) Rules, 2009: assessee particulars, details of the Assessing Officer and draft order, statutory basis and date of service, and a mandated Annexure listing for each objection the ground, facts submitted and modified, disagreements with reasons and evidence, legal arguments and case law relied upon by both parties, any new case law, and consolidated factual and legal arguments, concluding with a verification declaration by the assessee.