Form 119 Income Tax Rules 2026 pdf download and Key points
FORM NO. 119
[see rule 197]
Application to the Dispute Resolution Committee under section 379 of the Act
Under the new Income-tax Rules, 2026, Form No. 119 replaces the old Form 34BC used under the 1961 rules. It is governed by Section 379 of the Income-tax Act, 2025, and Rule 197 of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 119:
1. Purpose of the Form Form 119 is an electronic application form used to seek resolution of tax disputes through the Dispute Resolution Committee (DRC). It allows an eligible assessee to challenge a “specified order” passed by an Income-tax Authority, facilitating a speedy and structured resolution to avoid lengthy litigation.
2. Applicability and Mandatory Nature
- Who can file: It can be filed by an eligible assessee (individual or any other person) who is aggrieved by a specified order, meets the eligibility conditions under section 379, and satisfies the statutory requirements.
- Is it mandatory? No, filing Form 119 is strictly optional. It is only required if the taxpayer chooses to pursue the DRC mechanism instead of the regular appellate framework.
3. Key Filing Rules and Conditions
- Payment of Tax is a Pre-condition: If a return of income has been filed, the tax due on the returned income must be paid in full before the taxpayer can file Form 119.
- Separate Applications: A separate Form 119 must be filed for each tax year and for each specified order.
- No Revisions Allowed: Once the form is submitted and verified on the portal, it cannot be revised. Applicants must carefully verify all details before final submission.
- Mode of Filing: It must be filed electronically through the Income-tax e-filing portal. It cannot be filed offline.
4. Structure of the Form The form is systematically divided into distinct parts to capture the dispute details:
- Part A (Personal Information): Captures the applicant’s Name, Address, PAN, TAN (if applicable), Mobile number, and Email ID.
- Part B (Order Details): Captures details of the specified order being disputed, including the tax year, section of the Act, date of the order, date of service, and the authority who passed it.
- Part C (Application Details): Requires reporting of the disputed income and demand, including the amount of income assessed, total addition, disallowance of loss, and the final disputed demand amount.
- Part D (Pending Applications): Captures details if the assessee has any other applications pending with any DRC for another tax year.
- Part E (Details of Taxes Paid): Requires details of the return of income (acknowledgement number, filing date, total income) and confirmation that the total tax due as per the return has been paid.
- Part F (Facts and Grounds): Captures the core of the dispute. The applicant must attach specific annexures containing the Statement of Facts, Grounds of Application, and lists of documentary evidence.
- Part G (Fee Details): Captures the details of the application fee paid, including the BSR code, date of payment, challan serial number, and amount.
- Verification: Must be signed and verified by the applicant or a competent authorized person.
5. Required Documents (Annexures) The form requires specific annexures to be attached to support the dispute:
- Annexure A-1: Statement of facts of the case.
- Annexure A-2: List of documentary evidence relied upon.
- Annexure A-3: List of any additional documentary evidence (evidence that was not produced during the original proceedings before the Income-tax Authority). If additional evidence is filed, a declaration must be made confirming that no other undisclosed evidence has been filed.
- Annexure A-4: Grounds of application, clearly stating each disputed issue.
Form 119 Income Tax Rules 2026 pdf download
Form No. 119 – Frequently Asked Questions
Guidance Note on Form 119