CA Pratik H. Shah
Form 35 Rule 45 (New) 
The Central Board of Direct Taxes has revised the Form 35 for filing appeal before Commissioner of Income Tax (Appeal) w.e.f. 01.03.2016 vide Notification No. 11/2016 [F.No. 149/150/2015-TPL] / SO 637(E).
In a case where the assessee has the option to furnish the return of income in paper form as per notified Rule 12 of Income Tax Rules, Form 35 may be filed in Paper Form to Jurisdictional CIT(Appeals). For easy filing of details in new Form 35, New Form 35 in Excel Format is prepared for use by all stakeholders. To download the same, please click following link.
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