TaxTMI 
TaxTMI 
Guidance Note – Form 99
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....uidance Note – Form 99<BR>Income Tax<BR>Dated:- 30-3-2026<BR><BR>Guidance Note - Form No. 99 Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) Name of form as per I.T. Rules, 1962 Form 35 Name of form as per I.T. Rules, 2026 99 Corresponding section of I.T. Act, 1961 249 Corresponding section of I.T. Act, 2025 998 ....
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.... Corresponding Rule of I.T. Rules, 1962 45 Corresponding Rule of I.T. Rules, 2026 167 Purpose Form No. 99 is prescribed for filing an appeal before the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) against a relevant order passed by an Income-tax Authority under the Act. The form enables an appellant to electronically furnish the details ....
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....of the order appealed against, the taxes paid, the disputed amounts and the grounds of appeal, thereby facilitating a structured and transparent appellate process. Who Should File Form No. 99 may be filed by any appellant who is aggrieved by an appealable order passed by an Income-tax Authority under the Act and intends to prefer an appeal before the Joint Commissioner of Income-tax (Appeals....
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....) or the Commissioner of Income-tax (Appeals). The form is required to be furnished electronically through the prescribed income-tax e-filing system. Structure of Form Form No. 99 broadly consists of the following parts: • Part A - Personal Information of the appellant • Part B - Order against which appeal is filed • Part C - Details of taxes paid ....
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.... • Part D - Appeal details • Part E - Pending appeal details • Part F - Statement of facts, Grounds of Appeal and additional evidence • Part G - Appeal filing details • Verification These sections capture the essential information required for processing and adjudicating the appeal. What are the documents required to file the Form....
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.... The following documents may be required to be furnished along with Form No. 99: • Statement of Facts relating to the appeal. • Grounds of Appeal specifying the disputed issues. • Copy of order against which appeal is filed, where required. • Additional documentary evidence, if any, relating to the grounds of appeal. • Copy of For....
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....m No. 117 or the grounds stated therein in cases involving repetitive appeals. • Supporting documents relevant to the grounds of appeal. These documents assist the appellate authority in examining the issues raised in the appeal. What is the process flow of filing Form The process flow broadly involves the following steps: • The appellant prepares Form No. 99 by ....
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....furnishing the required information relating to the relevant order, taxes paid and disputed issues. • The appellant uploads the Statement of Facts, Grounds of Appeal and other supporting documents as required. • Where additional evidence is being relied upon, the appellant indicates the same and uploads the relevant documents. • The completed form is furnishe....
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....d electronically through the income-tax e-filing portal. • Upon submission, the appeal is registered and taken up for processing by the concerned appellate authority. Outcome of Processed Form Upon processing of the form: • The appeal is registered before the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals). • The a....
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....ppellate authority examines the grounds raised in the appeal and the supporting material furnished by the appellant. • The appeal is thereafter disposed of in accordance with the provisions governing the appellate proceedings under the Act. Common Changes made across Forms • To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to....
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.... grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different boxes. • Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure. • Sections, Clauses and Schedules changes as per the Income-tax Act, 2025. • Currency symbol "Rs." has been replaced with....
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.... "Rs.". =============<BR> News - Press release - PIB....