Form 99 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 16, 2026

Form 99 Income Tax Rules 2026 pdf download and Key points

FORM NO. 99
[See rule 167]
Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)

Under the new Income-tax Rules, 2026, Form No. 99 replaces the old Form 35 used under the 1962 rules. It is governed by Sections 356, 357, and 358 of the Income-tax Act, 2025, and Rule 167 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 99:

1. Purpose of the Form Form 99 is the prescribed electronic form used to file an appeal before the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals). It allows an appellant who is aggrieved by an appealable order passed by an Income-tax Authority to present their disputed issues and grounds of appeal in a structured manner.

2. Applicability and Mandatory Nature

Who can file: Any appellant aggrieved by an order passed under sections 356 or 357 of the Income-tax Act, 2025.
Is it mandatory? No, filing Form 99 is optional. It is only required if the taxpayer chooses to appeal the order instead of accepting it or pursuing an alternative dispute resolution remedy.

3. Timelines and Delay

Due Date: The appeal must be filed within 30 days of the date of service of the notice of demand (for assessments or penalties) or the date of intimation of the order (for other cases).
Delay Condonation: If the appeal is filed after the due date, the appellant must indicate the delay in the form and upload a separate statement explaining the grounds for condonation of the delay.

4. Key Filing Rules

Pre-condition (Payment of Taxes): Filing Form 99 is strictly subject to the payment of taxes. The appellant must have paid the tax due on the returned income, the advance tax (if no return was filed), or the tax deductible on payments to non-residents (if borne by the deductor).
Mode of Filing: It must be filed electronically through the Income Tax e-filing portal.
No Revisions: Once Form 99 is successfully filed and verified, it cannot be revised.

5. Structure of the Form The form is divided into distinct parts to systematically capture the appeal details:

Part A (Personal Information): Captures the appellant’s Name, Address, PAN, TAN (mandatory for appeals against TDS orders), Mobile number, and Email ID.
Part B (Relevant Order): Captures details of the order being appealed against, including the Tax Year or Block Period, Document Identification Number (DIN), Date of order, and the details of the Income-tax Authority.
Part C (Taxes Paid): Captures details of the Income Tax Return filed and confirms whether the tax due or advance tax has been paid in full.
Part D (Appeal Details): Requires reporting of the quantitative details of the disputed amounts (e.g., relating to regular assessments, block assessments, penalties, or TDS/TCS defaults).
Part E (Pending Appeals): Requires the appellant to disclose if they have any other appeals currently pending before any Joint Commissioner (Appeals) or Commissioner (Appeals).
Part F (Facts and Grounds): This is the core of the appeal. It requires the Statement of Facts, the specific Grounds of Appeal (limited to 100 words per ground), and details of any additional documentary evidence. It also requires details of Form 117 if the appeal involves a repetitive question of law pending in a higher court.
Part G (Filing Details): Captures the due date, condonation of delay details, and appeal fee payment details.
Verification: The form must be signed and verified by the appellant or an authorised person. The verifier must explicitly certify that they are not seeking immunity under section 440 of the Income-tax Act, 2025.

6. Additional Evidence The appellant is allowed to file additional documentary evidence (evidence not produced during the original assessment), provided they select the relevant option in Part F, link the documents to specific grounds of appeal, and comply with Rule 192.