Appeals, objections and dispute resolution Became Form 161
Form 68
Form of application under section 270AA(2) of the Income-tax Act, 1961
What this form is
Form 68 belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 161 of the Income-tax Rules, 2026. It is an application. Nothing follows from filing it by itself; what follows is an order, and the order is what matters. The assessee signs and files this himself.
Which provision requires it
Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
| What the description names | Where it sits now |
|---|
| section 270AA of the 1961 Act | section 440 |
Rules of the 2026 Rules that work the same section. rule 231 (Form of application under section 440). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.
What it became under the 2026 Rules
The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
| Under the 2026 Rules | What the department calls it |
|---|
| Form 161 | Form of application under section 440(2) |
Where you meet it
You meet it after an order has gone against you, with a limitation period running. The form is short; the grounds attached to it are the part that decides the appeal.
On the same provision
Decisions in this library that turn on the same provision of the 1961 Act that this form names. They are about the provision, not about the form; a case is listed here because it argues the section, and none of them is authority on how the form itself is to be filled in.
Get the form
Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.