Form No. 35 which is the form of appeal to the Commissioner has been substituted by a new Form No. 35. Sub rule (5) of rule 45 of Income Tax Rules, 1962. This empowers the Principal Director General of Income Tax to specify the procedure for electronic filing, specify the data structure, standard and manner of generation of electronic verification code and be responsible for formulating and implementing appropriate security. The Electronic Verification Code (EVC) would verify the identity of the person furnishing the form.
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