Form 117 Income Tax Rules 2026 pdf download and Key points
FORM NO. 117
[see rule 194]
Declaration under section 375(1) of the Act to be made by an assessee claiming that identical question of
law is pending before the
High Court or the Supreme Court
Under the new Income-tax Rules, 2026, Form No. 117 replaces the old Form 8. It is governed by Section 375 of the Income-tax Act, 2025, and Rule 194 of the Income-tax Rules, 2026.
Here are all the key points regarding Form 117:
1. Purpose of the Form Form 117 is an optional declaration filed by an assessee claiming that a question of law currently arising in their pending case is identical to a question of law already pending before the High Court or the Supreme Court in the assessee’s own case for a different tax/assessment year. The purpose is to request that the current case be decided in conformity with the final decision of the High Court or Supreme Court, thereby avoiding repetitive litigation on the same issue.
2. Who Should File and Where
- Who can file: An assessee whose case is pending before an Assessing Officer or an appellate authority, provided an identical question of law is pending in the High Court or Supreme Court for another year.
- Where to file: It must be filed before the authority where the relevant case is pending (Assessing Officer, Joint Commissioner of Income-tax (Appeals), Commissioner of Income-tax (Appeals), or the Income-tax Appellate Tribunal).
- Copies required: It must be furnished in duplicate if filed before the Joint Commissioner (Appeals) or Commissioner (Appeals), and in triplicate if filed before the Appellate Tribunal.
3. Structure of the Form The form captures the following details:
- Part A: Personal Information of the Assessee (Name, PAN, Address, and Contact details).
- Part B: Details of the relevant case pending before the Assessing Officer or Appellate Authority.
- Part C: Details of the pendency of the other case before the High Court or Supreme Court.
- Part D: Declaration stating that the pending question(s) of law are identical.
- Verification: It must be signed and verified by the person authorized to sign the return of income under section 265.
4. Required Documents Depending on the stage of litigation, the form must be accompanied by:
- A copy of the statement of the case and the question(s) of law referred to the High Court or Supreme Court.
- A copy of the judgment of the High Court and the grounds of appeal filed before the Supreme Court (where applicable).
5. Effect of Acceptance and Processing
- Binding Nature: If the authority admits the declaration, the assessee cannot raise the identical question of law again in an appeal for the relevant case and is legally bound by the final decision of the High Court or Supreme Court.
- Disposal of Case: The authority can still pass an order disposing of the current case without waiting for the final High Court or Supreme Court decision. However, once the higher court’s decision becomes final, the order will be amended to conform to it.
- No Revision: Once Form 117 is furnished and acted upon, it cannot be revised or withdrawn.
6. Importance Filing this form reduces the compliance burden and legal costs for the taxpayer, ensures consistency in how judicial decisions are applied, and supports efficient, non-adversarial dispute resolution.