If you’re filing appeals before the Commissioner of Income Tax (Appeals), do take note of the recent changes made in the online Form No. 35 interface:

1. ITR Form & Business Nature Mandatory
   Now required to select the type of ITR filed and specify the nature of business of the appellant.

2. No Separate Annexure Tab
   No dedicated tab to upload annexures. You must upload supporting documents within each section (e.g., Statement of Facts, Grounds of Appeal).

3. Document Upload Now Mandatory
   All documents you refer to as “relied upon” must be compulsorily uploaded.

4. More Detailed Questionnaire
   Additional questions now appear during the appeal form filing process.

5. Automatic Delay Calculation
   The system now auto-calculates the delay in days, based on dates entered.

6. Amount Involved in Grounds
   Each ground of appeal now requires you to mention the amount involved etc.