Forms › Appellate Tribunals & High Courts › Form 118

Form 118 — High Court / ITAT form

Compiled — pending CBDT Appendix III cross-check N · Appellate Tribunals & High Courts
Replaces old Form 8A. Under the Income-tax Act, 2025, this compliance now uses Form 118.
New form numberForm 118
Old form number8A
Act 2025 referenceHigh Court
CategoryN · Appellate Tribunals & High Courts
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 118?

Form 118 is the Income-tax Act, 2025 form titled “High Court / ITAT form”. It replaces the earlier Form 8A 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 applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 118, reviewed by our Chartered Accountants, is being added.

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 8A?

Under the Income-tax Act, 2025, old Form 8A is replaced by Form 118 — High Court / ITAT form. It applies to Tax Year 2026-27 onwards.

From when does Form 118 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.

Related forms in this category

Form 115 (was 36)
Form of appeal to the Appellate Tribunal (ITAT)
Form 116 (was 36A)
Memorandum of cross-objections to the Appellate Tribunal
Form 117 (was 8)
Declaration regarding identical question of law pending
Form 119 (was 34BC)
Application to the Dispute Resolution Committee
Form 120 (was 34C / 34E)
Application for obtaining an advance ruling
Form 121 (was 15G / 15H)
Declaration for receipt of certain incomes without deduction...
Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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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.