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<h1>File Tax Complaints to Ombudsman: Include Details, Prior Representation, and Timely Submission. Electronic Submissions Accepted.</h1> Any individual with a grievance against the Income-tax Department can file a written complaint to the Ombudsman, either personally or through an authorized representative. The complaint must include the complainant's details, the concerned official's information, supporting documents, and the desired relief. Electronic complaints are accepted, with a signed printout required later. Complaints are valid only if a prior written representation to a superior authority was made and unresolved, filed within specified time limits, not previously settled, and not frivolous. Issues under legal proceedings cannot be addressed by the Ombudsman.