Income Tax Appeals and Rectification under the Income-tax Act, 2025: Forms 99, 115 and 116, Time Limits and Fees (Tax Year 2026-27)
CA Meet Dhrangadhariya 
August 3, 2026
CA Meet Dhrangadhariya August 3, 2026
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Last updated: 06 August 2026 · Written and reviewed by CA Meet Dhrangadhariya, CSM & Co LLP
Quick summary
An assessee who disagrees with an order of the Assessing Officer can appeal, first to the Joint Commissioner (Appeals) or Commissioner (Appeals), then to the Appellate Tribunal, then to the High Court on a question of law. A smaller mistake can be corrected by rectification. The Income-tax Act, 2025 (from 01/04/2026) keeps this ladder in sections 356 to 365 and 287.
| Old | New |
|---|---|
| Section 246, 246A (orders appealable) | Sections 356 and 357 |
| Section 249 (form and limitation), Form 35 | Section 358, Form 99 (Rule 167) |
| Section 250 (procedure) | Section 359 |
| Section 251 (powers) | Section 360 |
| Section 252, 253 (Tribunal), Form 36 | Sections 361 and 362, Form 115 (Rule 193) |
| Form 36A (cross-objections) | Form 116 (Rule 193(2)) |
| Section 254 (Tribunal orders) | Section 363 |
| Section 260A (High Court) | Section 365 |
| Section 154 (rectification) | Section 287 |
| Section 263, 264 (revision) | Sections 377 and 378 |
An assessee, deductor or collector aggrieved by:
may appeal. Appeals against orders below the rank of Joint Commissioner go to the Joint Commissioner (Appeals) (section 356); the wider list in section 357 goes to the Commissioner (Appeals). No appeal lies before the Joint Commissioner (Appeals) if the order was passed by or with the prior approval of an authority above the rank of Deputy Commissioner (section 356(2)). Orders following directions of the Dispute Resolution Panel are not appealable at this stage (section 357(d) and (e)) and go to the Tribunal.
| Item | Rule |
|---|---|
| Form | Form 99, filed electronically and verified as for the return (section 358(1), Rule 167) |
| Fee | ₹250 (assessed income up to ₹1,00,000); ₹500 (above ₹1,00,000 up to ₹2,00,000); ₹1,000 (above ₹2,00,000); ₹250 where the subject matter is not covered by these (section 358(2)) |
| Time | Within thirty days of the service of the notice of demand (assessment or penalty), or of the service of the intimation of the order in any other case (section 358(3)) |
| Delay | The period from an application under section 440(1) to its rejection is excluded; a late appeal can be admitted for sufficient cause (section 358(4) and (5)) |
| Pre-condition | The tax due on the income returned must have been paid; if no return was filed, an amount equal to the advance tax payable (section 358(6)); exemption possible on application, reasons recorded (section 358(7)) |
The appellate authority fixes the hearing, gives notice to the appellant and the Assessing Officer, and both can be heard. He can adjourn, make further inquiry, direct the Assessing Officer to inquire and report, and allow a new ground of appeal if its omission was not wilful or unreasonable. The order is in writing with the points for determination, the decision and the reasons (section 359). The powers include enhancing the assessment or penalty after notice (section 360). Additional evidence can be produced only in the cases in Rule 192.
Any assessee aggrieved by an order of the Commissioner (Appeals) or Joint Commissioner (Appeals), by certain orders of a Principal Commissioner or Commissioner (including under sections 377, 439 and 465, and on registration of non-profit organisations), or by an assessment order passed on the directions of the Dispute Resolution Panel or with the approval of the Principal Commissioner or Commissioner under section 274(12), can appeal to the Tribunal (section 362(1)). The Principal Commissioner or Commissioner can direct the Assessing Officer to appeal against an order that he objects to (section 362(2)).
| Item | Rule |
|---|---|
| Form | Form 115 (appeal) and Form 116 (memorandum of cross-objections), signed by the person who signs the appeal under Rule 167(3) (Rule 193) |
| Time | Two months from the end of the month in which the order is communicated (section 362(3)) |
| Cross-objections | Within thirty days of the receipt of notice of the other party’s appeal, even if no appeal was filed (section 362(4)) |
| Delay | Admitted if sufficient cause is shown (section 362(5)) |
| Fee | ₹500 (income up to ₹1,00,000); ₹1,500 (above that up to ₹2,00,000); 1% of the assessed income up to a maximum of ₹10,000 (above ₹2,00,000); ₹500 for other matters. No fee for the department’s appeal or cross-objections. A stay application costs ₹500 (section 362(6) to (8)) |
The Tribunal can pass orders after hearing both sides and can rectify a mistake apparent from the record within six months from the end of the month in which the order was passed (section 363).
An appeal lies to the High Court from an order of the Tribunal only if the High Court is satisfied that the case involves a substantial question of law (section 365(1)). It is filed within 120 days of receipt of the order, with a memorandum stating the question precisely, and the High Court can admit it late for sufficient cause (section 365(2) and (3)). The High Court formulates the question and hears the appeal on it (section 365(4) and (5)).
An income-tax authority can amend any order passed by it, an intimation or deemed intimation under section 270(1), or an intimation under section 399, to rectify a mistake apparent from the record (section 287(1)).
We prepare and file appeals, rectification applications and stay requests and represent clients before the Commissioner (Appeals) and the Tribunal. Please reach out to our team and we will be happy to assist.
Sections 356 and 357 (orders appealable to the Joint Commissioner (Appeals) and the Commissioner (Appeals), old 246 and 246A), section 358 (form, fee and limitation, old 249), section 359 (procedure and powers, old 250), sections 361 and 362 (Appellate Tribunal and appeals to it, old 252 and 253), section 363 (orders of the Tribunal, old 254) and section 365 (High Court, old 260A).
Thirty days from the date of service of the notice of demand where the appeal relates to an assessment or penalty, and in any other case from the date the intimation of the order is served (section 358(3)). The Joint Commissioner (Appeals) or the Commissioner (Appeals) can admit a late appeal if satisfied that there was sufficient cause (section 358(5)).
The tax due on the income returned by the assessee where a return was filed, or an amount equal to the advance tax payable where no return was filed; the appellate authority can exempt a person from the second requirement on application, with reasons recorded in writing (section 358(6) and (7)).
₹250 where the total income as computed by the Assessing Officer is ₹1,00,000 or less; ₹500 where it is more than ₹1,00,000 but not more than ₹2,00,000; ₹1,000 where it is more than ₹2,00,000; and ₹250 where the subject matter is not covered by those cases (section 358(2)).
The appeal in Form 115 must be filed within two months from the end of the month in which the order is communicated (section 362(3), Rule 193). The fee is ₹500 for total income up to ₹1,00,000, ₹1,500 up to ₹2,00,000, and 1% of the assessed income subject to a maximum of ₹10,000 above that, and ₹500 for other matters; a stay application costs ₹500 (section 362(6) and (8)). A memorandum of cross-objections is filed in Form 116 within thirty days of the notice of the appeal (section 362(4)).
By an application under section 287 to the authority that passed the order or intimation. The authority must pass an order within six months from the end of the month in which the application is received, and no amendment can be made after four years from the end of the financial year in which the order was passed (section 287(8) and (9)). An amendment that increases the liability needs a prior notice and a hearing (section 287(4)).
This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.
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