Form 36A

Relevant Statute:

• Section 253 of the Income-tax Act, 1961
• Rule 47 of the Income-tax (Appellate Tribunal) Rules, 1963

Legal Provision:

• It is used by a respondent (either the taxpayer or the Income Tax Department) to file cross-objections in response to an appeal already filed by the other party with the ITAT
• It is prescribed under Rule 47 of the Income-tax Rules, 1962, in accordance with Section 253 of the Income Tax Act, 1961.

Applicable for

• Assessee or Assessing Officer, wishing to file cross-objections in response to an appeal filed by the opposite partybefore the ITAT, against the same order.

Effective from

• Form 36A was last substituted by the IT (Tenth Amdt.) Rules, 2018, w.e.f. 23-10-2018.

Pre-requisite while filing the form:

• Not applicable

Due date:

• To be filed within 30 daysfrom the date of receipt of notice of appeal from the other party.

How to file it

• Form 36A can be filed online at https://itat.gov.in/