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

Online Form 35 Income Tax Revision Possible Before Appeal Finalization, Enabling Electronic Corrections and Amendments A discussion forum query explores the revision of Form 35 under income tax regulations. The response confirms online revision is possible through the e-Filing portal before appeal disposition, allowing corrections to be made electronically. Timely revision is recommended prior to hearing proceedings, with potential limitations once appeal is under active consideration.