Forms › Appellate Tribunals & High Courts › Form 115

Form 115 — Form of appeal to the Appellate Tribunal (ITAT)

Compiled — pending CBDT Appendix III cross-check N · Appellate Tribunals & High Courts

Replaces old Form 36. Under the Income-tax Act, 2025, this compliance now uses Form 115.

New form numberForm 115

Old form number36

Act 2025 referenceSecond appeal

CategoryN · Appellate Tribunals & High Courts

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 115?

Form 115 is the Income-tax Act, 2025 form titled “Form of appeal to the Appellate Tribunal (ITAT)”. It replaces the earlier Form 36 used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Appellate Tribunals & High Courts category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 115, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 36?

Under the Income-tax Act, 2025, old Form 36 is replaced by Form 115 — Form of appeal to the Appellate Tribunal (ITAT). It applies to Tax Year 2026-27 onwards.

From when does Form 115 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Need help with Form 115?

Our CA-led team handles it end-to-end — Form of appeal to the Appellate Tribunal (ITAT).

✅ File an appeal — CIT(A)/ITAT →💬 Ask our CA

This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.

Form 115 — Form of appeal to the Appellate Tribunal (ITAT)

What is Form 115?

Transitional rule — which form applies?

Frequently asked questions

Related forms in this category