Form 8A

Relevant Statute

• Section 158AB of the Income-tax Act, 1961
• Rule 16 of the Income-tax Rules, 1962

Legal Provision

• If an identical question of law arises in the case of an assessee for a particular assessment year (later case) from the order of JCIT(A)/CIT(A)/Tribunal, and a similar question has already arisen or is pending in the case of the same or another assessee for any assessment year (earlier case), where the earlier case is decided in favour of the assessee but is pending before the Jurisdictional High Court under Section 260A or before the Supreme Court under Section 261 or as an SLP under Article 136 (being challenged by the Revenue), the collegium may determine that both questions are identical and accordingly instruct the PCIT/CIT not to file an appeal before the Tribunal or the High Court on that question in the later case.
• The collegium shall be constituted by the Pr. CCIT/CCIT/DGIT and shall comprise the jurisdictional PCIT/CIT and two other officers of the rank of PCIT/CIT nominated by the authority, with the senior-most member acting as the chairperson.
• Upon receiving the collegium’s communication, the PCIT/CIT may direct the Assessing Officer to file Form No. 8A before the ITAT or High Court.

Effective From

• Form No. 8A was introduced by the Income-tax (Twenty-second Amendment) Rules, 2022, w.e.f. 12-7-2022.

Due Date

• Form No. 8A must be filed within 120 days from the date of receipt of the relevant appellate order by the department.