Income Tax 2025 - Forms - Frequently Asked Questions [FAQs]

  • What is Form 99?
  • Who can file Form 99?
  • Is filing of Form 99 mandatory?
  • What is the time limit for filing Form 99?
  • Is payment of tax a pre-condition for filing Form 99?
  • What details are required in Part D (Appeal Details)?
  • Can additional evidence be filed along with Form 99?
  • What happens if there is a delay in filing Form 99?
  • Can Form 99 be revised after filing?
  • Can an appeal be filed if immunity under Section 440 of IT Act, 2025 is also sought?




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