Form 116 Income Tax Rules 2026 pdf download and Key points
FORM NO. 116
[see rule 193]
Under the new Income-tax Rules, 2026, Form No. 116 is the prescribed official form for filing a memorandum of cross-objections to the Income-tax Appellate Tribunal (ITAT). It is governed by Rule 193.
Here are all the key points regarding Form No. 116 based on the new rules:
1. Purpose of the Form When an appeal is filed before the ITAT (using Form 115), the opposing party (the respondent) receives a notice of this appeal. If the respondent wishes to file objections against any part of the order that the appellant has appealed against, they must file those cross-objections using Form No. 116.
2. Structure of the Form The form is systematically divided into distinct parts:
- Part A (Appellant’s Personal Information): Captures the details of the original appellant, including their Name (in full, without abbreviations for individuals), PAN, TAN (for deductors, but not applicable if filed by the IT department), Address, and Contact details.
- Part B (Respondent’s Personal Information): Captures the corresponding personal, contact, and identification details of the respondent (the party filing the cross-objection).
- Part C (Appeal / Cross-objection Details): Requires the specific appeal number allotted by the Tribunal to which the cross-objection relates, as well as the relevant Tax Year or Block Period.
- Part E (Cross-objection filing details): Captures whether there is any delay in filing the cross-objection and, if so, requires the upload of the grounds for condonation of the delay.
- Verification: The form must be signed and verified by the appellant/authorised representative declaring that the stated information is true. A Permanent Account Number (PAN) must be provided in this section.
3. Key Filing Rules and Instructions
- Triplicate Filing: The memorandum of cross-objections must be filed in triplicate.
- Language: It must be written in English. However, if it is filed in a Bench located in a State notified by the President, the respondent has the option to file it in Hindi.
- Formatting of Objections: The cross-objections must be set forth concisely, under distinct heads, and numbered consecutively. They must not contain any narrative or arguments.
- Tribunal Details: The actual number and year of the memorandum of cross-objections will be filled in by the office of the Appellate Tribunal. The respondent only needs to fill in the Appeal number and year as it appeared in the notice of appeal they received.
4. Calculation of “Tax Effect” Similar to standard appeals, the form requires reporting the “Tax effect”. This is calculated as the difference between the tax on the total income assessed and the tax that would have been chargeable if the disputed issues (the issues against which the cross-objection is filed) were excluded. This calculation must include applicable surcharge and cess, but generally excludes any interest (unless the chargeability of the interest itself is the disputed issue).