Appeals, objections and dispute resolution Became Form 117
Form 8
Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court
What this form is
Form 8 belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 117 of the Income-tax Rules, 2026. It is a declaration. The assessee asserts a fact on his own responsibility, and the consequence of the assertion being wrong falls on him.
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 158A of the 1961 Act | section 375 |
Rules of the 2026 Rules that work the same section. rule 194 (Declaration under section 375). 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 117 | 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 |
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.
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.