Forms › Appellate Tribunals & High Courts › Form 120

Form 120 — Application for obtaining an advance ruling

Compiled — pending CBDT Appendix III cross-check N · Appellate Tribunals & High Courts
Replaces old Form 34C / 34E. Under the Income-tax Act, 2025, this compliance now uses Form 120.
New form numberForm 120
Old form number34C / 34E
Act 2025 reference383(1)
CategoryN · Appellate Tribunals & High Courts
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 120?

Form 120 is the Income-tax Act, 2025 form titled “Application for obtaining an advance ruling”. It replaces the earlier Form 34C / 34E 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 383 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 120, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 120 is governed under Section 383 of the Income-tax Act, 2025.
🔎 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 34C / 34E?

Under the Income-tax Act, 2025, old Form 34C / 34E is replaced by Form 120 — Application for obtaining an advance ruling. It applies to Tax Year 2026-27 onwards.

From when does Form 120 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 118 (was 8A)
High Court / ITAT form
Form 119 (was 34BC)
Application to the Dispute Resolution Committee
Form 121 (was 15G / 15H)
Declaration for receipt of certain incomes without deduction...
Not sure which form applies to your case?

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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.