Complete Practical Guide to Form 117 under Income-tax Act, 2025

Form 117 is a new-age litigation management tool under the Income Tax Act 2025 that allows an assessee to formally declare that a legal issue in the current tax proceedings is exactly the same as a question of law already pending before a High Court or the Supreme Court for another tax year in the assessee’s own case.

The objective is straightforward: cut down repetitive disputes on the same point of law, align outcomes with higher judicial pronouncements, and reduce cost and time for both the assessee and the Department.

This guide explains in detail:

What Form 117 is and when it can be used
Who can file it and before which authority
Information and documents required
Legal consequences of filing and acceptance
Step-by-step process flow
Practical impact on ongoing assessments and appeals

1. Legal Framework and Background

1.1 Statutory Basis

Form 117 is prescribed for making a declaration under section 375(1) of the Income Tax Act 2025. It is the 2025-equivalent of the older mechanism under:

Section 158A of the Income Tax Act 1961, and
Rule 15A of the Income-tax Rules 1962

The corresponding updated framework is:

Name of form as per I.T. Rules, 1962 – Form 8
Name of form as per I.T. Rules, 2026 – Form 117
Corresponding section of I.T. Act, 1961 – 158A
Corresponding section of I.T. Act, 2025 – 375
Corresponding Rule of I.T. Rules, 1962 – 15A
Corresponding Rule of I.T. Rules, 2026 – 194

Note: Only the numbering of provisions and form names has changed under the new law; the core concept of avoiding multiple litigations on the same legal point remains consistent.

2. What is Form 117?

Form 117 is a statutory declaration filed by an assessee stating that:

A question of law currently arising in a pending assessment or appeal, and
An identical question of law already pending for another tax year in the assessee’s own case before a High Court or the Supreme Court

are one and the same.

Once this declaration is admitted by the Assessing Officer or the appellate authority, the assessee requests that the outcome for the current matter be ultimately aligned with the final decision of the High Court or Supreme Court on that identical question of law.

The mechanism is optional and is primarily intended to prevent repetition of the same legal controversy year after year for the same assessee.

3. Who Can File Form 117?

3.1 Eligibility Conditions

An assessee may furnish Form 117 only when both of the following conditions are satisfied:

Current proceedings condition
- A question of law has arisen and is currently under consideration in:
  - an assessment pending before the Assessing Officer, or
  - an appeal pending before any of the following appellate authorities:
    - Joint Commissioner of Income tax (Appeals)
    - Commissioner of Income tax (Appeals)
    - Income-tax Appellate Tribunal
Existing higher court matter in same assessee’s case
- An identical question of law, in the assessee’s own case for another tax year, is already pending before:
  - a High Court, or
  - the Supreme Court

If both these criteria are met, the assessee can opt to file Form 117 before the authority where the current matter is pending.

4. Is Filing Form 117 Compulsory?

No. Filing of Form 117 is purely voluntary.

The assessee may choose not to avail this mechanism and instead contest the issue independently through normal appellate channels.
If the assessee wishes to:
- bind the current dispute to the eventual ruling of the High Court or Supreme Court, and
- avoid contesting the same question of law repeatedly,

then Form 117 should be used.

Once accepted, the assessee is bound by certain consequences, particularly the bar on raising the same legal question again in appeal for that tax year.

5. Where and How Many Copies to File Form 117?

5.1 Appropriate Authority

Form 117 must be submitted to the authority before whom the current case is pending, namely:

The Assessing Officer, or
The relevant appellate authority:
- Joint Commissioner of Income tax (Appeals)
- Commissioner of Income tax (Appeals)
- Income-tax Appellate Tribunal

5.2 Number of Copies

The number of physical copies to be furnished depends on the forum:

When filed before Joint Commissioner of Income tax (Appeals) or Commissioner of Income tax (Appeals) –
- Form 117 must be filed in duplicate.
When filed before the Income-tax Appellate Tribunal –
- Form 117 must be filed in triplicate.

Simplified Guide to Form 117 under Income Tax Act, 2025: Declaration for Identical Legal Questions