Form 99: Appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals)
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals).
The aggrieved appellant files Form 99 for an appealable new-Act order, paying tax on returned income and the applicable appeal fee, and separately disclosing facts, grounds and additional evidence.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 35 is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 167; . Physical PDF pp 592-595; printed Gazette pp 2124-2127.
Rule 167 — connected rule text
167. Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358. — (1) An appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be made in Form No. 99. (2) Form No. 99 shall be furnished in the following manner: — (a) in the case of a person who is required to furnish return of income electronically under rules 164 and 180, — (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; (ii) by furnishing the form electronically through electronic verification code in a case not covered under item (i); (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). (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 265, as applicable to the assessee. (4) Any document accompanying Form No. 99 shall be furnished in the manner in which the said Form is furnished.
Completed field illustration
Fictional data, not for filing. A fictional resident individual appeals one assessment addition and files within thirty days of demand service; future events are hypothetical.
| Form field / block | Completed fictional entry |
|---|---|
| Part A: appellant / PAN / address / contact | Priya Arun Sharma / synthetic ZZZPS0000Z / 10 Model Road, Pune / appeal@example.invalid, +91 0000000000; TAN not applicable to this assessment appeal |
| Part B: TY / order / DIN / authority | 2026-27 / assumed section 270(10) assessment dated 1 September 2028 / MODEL-DIN-099 / MODEL AO ROLE |
| Demand-service date | 5 September 2028, assumed; this controls the assessment-appeal period |
| Part C: returned income / tax paid / return particulars | Rs 12,00,000 / Rs 1,79,400 assumed paid on returned income under old-regime facts / MODEL-ITR-099 dated 31 July 2027, not a real filing |
| Part D: assessed income / total addition / disputed addition | Rs 14,00,000 / Rs 2,00,000 / Rs 2,00,000 |
| Disputed demand | Rs 62,400, assumed attributable tax difference; no surcharge, interest or penalty in this model |
| Part E: other pending appeals | None assumed |
| Part F: facts / ground / additional evidence | Assumed Rs 2 lakh genuine expense disallowed despite invoice and bank evidence already produced. Ground: disallowance is challenged on that record / no new evidence / no Form 117 declaration |
| Part G: due date / filing date / delay | 5 October 2028 / 1 October 2028 / No delay, on the assumed service facts |
| Appeal fee / payment identifiers | Rs 1,000 under section 358(2)(c), assessed income above Rs 2 lakh; MODEL-FEE-099 only, no actual payment receipt |
| Verification | No section 440 immunity application, assumed / self / NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 14,00,000 - 12,00,000 = 2,00,000 addition.
- At the assumed 30% marginal slab plus 4% cess, 2,00,000 × 30% × 1.04 = 62,400; the model excludes interest and special-rate income.
- 1 October 2028 is before the assumed 5 October appeal deadline.
Section 358 and Rule 167 control the fee, service-based period and verification; actual holidays, exclusions and any condonation require case-specific calculation. An appeal is not an automatic stay and this model supplies no acknowledgement or real legal pleading.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 167. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 99 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.