<h1>Filing Appeals Under Income-tax Act Using Form No. 35: Details, Sections, Penalties, and Verification Requirements</h1> Form No. 35 is used to file an appeal to the Joint Commissioner (Appeals) or the Commissioner of Income-tax (Appeals) against orders passed under the Income-tax Act, 1961. It requires detailed personal information of the appellant, particulars of the order appealed against including assessment or financial year, and details of any pending appeals. The form captures specifics of the appeal, such as the sections under which the appeal is preferred, amounts assessed or disputed, and penalty details if applicable. It also requires information on taxes paid, including advance tax or tax deducted under section 195. The appellant must provide a statement of facts, grounds of appeal, and list any additional documentary evidence filed. The form addresses delays in filing appeals and requires payment details of appeal fees. A verification declaration by the appellant certifies the truthfulness of the information and that no undisclosed evidence has been submitted.