Form 118 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 16, 2026

Form 118 Income Tax Rules 2026 pdf download and Key points

In the High Court of _______ or
Income-tax Appellate Tribunal _______
(strike out whichever is inapplicable)

Under the new Income-tax Rules, 2026, Form No. 118 replaces the old Form 8A. It is governed by Section 376 of the Income-tax Act, 2025, and Rule 195 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 118:

1. Purpose of the Form Form 118 is an application used by the Income-tax Department to defer the filing of an appeal before the High Court or the Income-tax Appellate Tribunal (ITAT). This deferment is requested when a question of law arising in the current case is identical to a question of law that is already pending before the High Court or the Supreme Court in another case. The primary goal is to avoid the multiplicity of litigation and ensure judicial consistency.

2. Who Files and Where

Who files: The form is filed by the Assessing Officer (AO) on behalf of the Department, following the directions of the Principal Commissioner of Income-tax (PCIT) or Commissioner of Income-tax (CIT).
Where to file: It is filed directly before the judicial forum where the appeal would have originally been filed, which is either the ITAT or the High Court.
Optional Nature: Filing this form is optional and is used only when the Department decides it wants to defer the appeal.

3. The Collegium and Mandatory Assessee Acceptance

Internal Process: A collegium consisting of two or more Chief CITs, Principal CITs, or CITs first evaluates if the questions of law are indeed identical and pending in a higher court. If satisfied, they advise the PCIT/CIT.
Assessee’s Consent is Mandatory: The PCIT/CIT will only direct the AO to file Form 118 if an acceptance is received from the assessee agreeing that the question of law in the pending case is identical to their case. If the assessee does not provide this consent, the Department will proceed with filing a normal appeal.

4. Timelines and Mode of Filing

Due Date: The AO must file Form 118 within 120 days from the date of receiving the adverse order from the Joint Commissioner (Appeals), Commissioner (Appeals), or the ITAT.
Manual Filing Only: Unlike most other new tax forms, Form 118 must be filed manually and cannot be filed online.
No Revisions: Once submitted, the form cannot be revised or edited.

5. Structure of the Form The form captures the details of both cases to justify the deferment:

Part A: Appellant’s Personal Information (Department’s details).
Part B: Respondent’s Personal Information (Assessee’s details).
Part C: Case Details (including the tax year, total income, and details of the order against which the appeal is deferred).
Part D: The specific question of law in the relevant case for which the appeal is deferred.
Part E: Details of the “other case” (the pending High Court/Supreme Court case) on the basis of which deferment is sought.
Part F (Verification): The AO must certify that the questions are identical and that the Department will file the appeal once the decision in the other case becomes final.

6. Outcome Upon acceptance of Form 118, the appeal is officially deferred. Once the High Court or Supreme Court renders a final decision on the pending identical question of law, the deferment ceases to operate, and the Department may then proceed to file the appeal in the current case based on that final judicial outcome.

for more refer income tax website click here

for more refer YouTube Subscribe website click here

Your Queries answered

Form No. 118 income tax replaces the old Form 8A.,

defer the filing of an appeal before the High Court or the Income-tax Appellate Tribunal,

Form 118 Income Tax Rules 2026 pdf download,

Form 118 Income Tax Rules 2026 ,

Form 118 Income Tax ,

what is Form 118 Income Tax

Form 118 Income Tax Rules 2026 pdf download and Key points

Form 118 Income Tax Rules 2026 pdf download

Form No. 118 – Frequently Asked Questions

Guidance Note on Form 118

One thought on “Form 118 Income Tax Rules 2026 pdf download and Key points”