{"id":5869,"date":"2018-03-22T15:57:38","date_gmt":"2018-03-22T10:27:38","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5869"},"modified":"2018-08-09T16:22:49","modified_gmt":"2018-08-09T10:52:49","slug":"rule-45-form-appeal-commissioner-appeals","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-45-form-appeal-commissioner-appeals\/","title":{"rendered":"Rule – 45, Form of appeal to Commissioner (Appeals)"},"content":{"rendered":"

45.<\/strong> (1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35.<\/p>\n

(2) Form No. 35 shall be furnished in the following manner, namely:\u2014<\/p>\n

(a) in the case of a person who is required to furnish return of income electronically under sub- rule (3) of rule 12,\u2014<\/p>\n

(i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature;
\n(ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i);<\/p>\n

(b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule(2) or in paper form.<\/p>\n

(3) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the return of income under section 140 of the Act, as applicable to the assessee.<\/p>\n

(4) Any document accompanying Form No. 35 shall be furnished in the manner in which the said form is furnished.<\/p>\n

(5) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall\u2014<\/p>\n

(i) specify the procedure for electronic filing of Form No.35 and documents;
\n(ii) specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule(2), for the purpose of verification of the person furnishing the said form; and
\n(iii) be responsible for formulating and implementing appropriate security, archival and retrieval of policies in relation to the said form so furnished.<\/p>\n

Reference: www.incometaxindia.gov.in<\/p>\n","protected":false},"excerpt":{"rendered":"

45. (1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35. [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[7795,4007,7166,7169,8114,7791,6694,8553,3796,6693,8552,8551,7186,7458,477,7459,8554,296,2641,8113],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5869"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5869"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5869\/revisions"}],"predecessor-version":[{"id":6974,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5869\/revisions\/6974"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5869"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}