Form 35 can be revised

[KS Bhat]

Can we revise form 35 under income Tax act ?

Can it be done online or to be filled Offline ?

[YAGAY andSUN]

Yes, Form 35, which is used to file an appeal with the Commissioner of Income Tax (Appeals), can be revised online on the Income Tax e-Filing portal before the appeal is disposed of. If any errors or omissions are noticed after submission, the appellant can log in to their account, go to the “e-Proceedings” or “Pending Actions” section, and file a revised Form 35 with the corrected details. There is no need to file it offline unless specifically required by the Income Tax Department or if directed by the CIT(A). However, any revision should be done promptly and ideally before hearing proceedings begin, as once the appeal is taken up or decided, revision may not be permitted.

AI Summary

Revision of Form 35 permitted online before disposal; file prompt e filing revisions to correct appeal details. Form 35 may be revised on the Income Tax e Filing portal while the appeal is pending and before it is disposed of; taxpayers should file the revised form via the e Proceedings or Pending Actions workflow promptly so corrections replace the earlier submission, and offline revised filing is required only if specifically directed by the tax department or appellate authority.