Form (1961 regime) → Form (2025 regime)
Form 35 → 99
Form 35 under the 1961-Act regime corresponds to Form 99 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 35 Appeal to the Joint Commissioner (Appeals) or the Commissioner of Income-tax (Appeals) | 99 Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) |
This mapping is carried verbatim from the official CBDT comparison utility on incometaxindia.gov.in (as of 2026-08-09). The utility is a navigational aid; for legal proceedings rely on the notified text.