Forms › Appellate Tribunals & High Courts › Form 117

Form 117 — Declaration regarding identical question of law pending

Compiled — pending CBDT Appendix III cross-check N · Appellate Tribunals & High Courts

Replaces old Form 8. Under the Income-tax Act, 2025, this compliance now uses Form 117.

New form numberForm 117

Old form number8

Act 2025 reference375(1)

CategoryN · Appellate Tribunals & High Courts

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 117?

Form 117 is the Income-tax Act, 2025 form titled “Declaration regarding identical question of law pending”. It replaces the earlier Form 8 used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Appellate Tribunals & High Courts category and relates to Section 375 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 117, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 117 is governed under Section 375 of the Income-tax Act, 2025.

📖 Read Section 375 explained 🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 8?

Under the Income-tax Act, 2025, old Form 8 is replaced by Form 117 — Declaration regarding identical question of law pending. It applies to Tax Year 2026-27 onwards.

From when does Form 117 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Need help with Form 117?

Our CA-led team handles it end-to-end — Declaration regarding identical question of law pending.

✅ File an appeal — CIT(A)/ITAT →💬 Ask our CA

This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.

Form 117 — Declaration regarding identical question of law pending

What is Form 117?

Transitional rule — which form applies?

Frequently asked questions

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