Income Tax Appeal Deadline, Fees and Delay
How much time is available?
For an ordinary first appeal under the 1961 Act, Section 249(2) generally provides 30 days, counted from the statutory trigger that applies to the case—commonly service of the relevant notice of demand for an assessment or penalty appeal, or service of the order in other cases. The Income Tax Department also states a general 30-day first-appeal period under the 2025 Act. The actual final date must be calculated case by case.
Do not assume the demand has been stayed. Filing an appeal does not, by itself, establish an automatic stay of recovery. Any request for stay should be considered separately under the applicable procedure.
Official Form 35 appeal fees under the 1961 Act
| Assessed total income | Form 35 statutory appeal fee |
|---|
| Up to ₹1,00,000 | ₹250 |
| Above ₹1,00,000 and up to ₹2,00,000 | ₹500 |
| Above ₹2,00,000 | ₹1,000 |
Different categories of orders may have a separately specified fee. These government filing fees are not the professional service fee and are not percentages of the disputed demand. For a new-regime appeal, check the applicable Form 99 instructions and law rather than applying this table automatically.
What if the appeal is late?
In appropriate cases, an appeal authority may consider condonation of delay on a substantiated showing of sufficient cause. It is discretionary, not automatic. Assemble a chronology and documents supporting the reason for delay.
Source: Income Tax Department Form 35 instructions and Form 99 instructions.
