Appeal to Commissioner (Appeals): prescribed form requires identity, order particulars, contested assessment details, evidence and verification. Form No. 35 sets out the required particulars for appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals), including appellant identity, details of the order appealed (sections, dates, authority), assessment/financial year, pending appeals, and specifics where assessment or penalty is contested (assessed income, additions/disallowances, disputed amounts). It mandates declaration of tax payments or deposits, particulars of tax deducted under section 195 if borne by the deductor, a concise statement of facts, list of documentary evidence (including rule 46A filings), grounds of appeal, delay condonation grounds if any, appeal fee details, and a verification statement.