In India’s income tax system, “Form No. 8A” can refer to two different uses: one, it relates to the Updated Return (ITR-U) under Section 139(8A), which allows taxpayers to revise returns and disclose missed income within two years, along with paying extra tax and penalties; two, it refers to an application under Section 158AB, where the Assessing Officer seeks to defer an appeal on a legal issue already pending in a higher court, requiring the assessee’s consent and case details.
Understanding Income Tax Form No. 8A in India
While there isn’t a standard “Income Tax Form No. 8A” used for general income tax return filing by individual taxpayers in India, the term appears in the context of Updated Income Tax Returns filed under Section 139(8A) of the Income Tax Act, 1961, and also in a specific scenario related to deferment of appeals. Let’s explore both these aspects:
1. Form for Updated Income Tax Return (ITR-U) under Section 139(8A)
The Finance Act, 2022 introduced a new provision, Section 139(8A), which allows taxpayers to file an Updated Return of income. This provides an opportunity to correct any errors or omissions made in the original return, belated return, or revised return, or even to file a return if one was not filed previously.
Key Aspects of the Updated Return (ITR-U):
Purpose: To allow taxpayers to voluntarily disclose any previously unreported income or rectify mistakes in their filed returns, thereby promoting tax compliance and reducing potential litigation.
Eligibility: Any person who has filed an original, belated, or revised return, or has not filed a return at all, can file an updated return.
Reasons for Filing: An updated return can be filed for reasons such as:
- Not filing the original return.
- Incorrect reporting of income.
- Choosing the wrong head of income.
- Reduction of carried forward loss or unabsorbed depreciation (in some specific scenarios).
- Reduction in tax credit under Sections 115JB/115JC (in some specific scenarios).
- Applying an incorrect tax rate.
- Any other valid reason for updating the income.
Time Limit for Filing: The updated return can be filed within two years from the end of the relevant Assessment Year. For example, for Assessment Year 2023-24 (Financial Year 2022-23), the last date to file ITR-U is March 31, 2026. For the current Assessment Year 2025-26 (Financial Year 2024-25), the last date to file an updated return will be March 31, 2027.
Form Utilized: While the specific form for filing an updated return is ITR-U, taxpayers will still need to select the relevant original ITR form (ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6) based on their source of income and residency status, and then indicate that it is being filed as an updated return under Section 139(8A) within that form.
Additional Tax and Penalty: Filing an updated return comes with an additional tax burden:
- If filed within 12 months from the end of the assessment year: 25% of the aggregate of tax and interest payable.
- If filed after 12 months but within 24 months from the end of the assessment year: 50% of the aggregate of tax and interest payable.
Additional Tax and Penalty: Filing an updated return comes with an additional tax burden.
Conditions for Filing: An updated return cannot be filed in the following circumstances:
Procedure for Filing: The process involves:
- Selecting the appropriate ITR form.
- Indicating that it is an updated return under Section 139(8A).
- Specifying the reasons for updating the return.
- Providing details of the additional income being offered to tax.
- Computing the additional tax and interest payable, along with the penalty.
- Paying the total amount due before filing the updated return. Proof of payment is mandatory.
- Verifying the return using Aadhaar OTP, Electronic Verification Code (EVC), or Digital Signature Certificate (DSC).
Important Note: Once an updated return is filed, it cannot be revised further. Only one updated return can be filed for each assessment year.
2. Form No. 8A for Deferment of Appeal under Section 158AB
There is another “Form No. 8A” which is specifically related to deferment of appeals under Section 158AB of the Income Tax Act, 1961. This form is not for general income tax return filing by taxpayers.
Key Aspects of Form No. 8A (Deferment of Appeal):
Purpose: This form is used by the Assessing Officer to make an application to the Income Tax Appellate Tribunal (ITAT) or the jurisdictional High Court for deferring an appeal.
Context: This provision under Section 158AB was introduced to avoid pursuing appeals by the Income Tax Department on identical questions of law that are already pending in a “relevant case” before a higher judicial forum (High Court or Supreme Court).
Initiation: The process starts when a collegium of Principal Commissioners or Commissioners is of the opinion that a question of law in an assessee’s case (“relevant case”) is identical to a question of law already pending in another case before the High Court or Supreme Court.
Assessing Officer’s Action: Upon receiving a direction from the Commissioner or Principal Commissioner, the Assessing Officer is required to file an application in Form No. 8A to the ITAT or High Court to defer the appeal related to the “relevant case” until the final decision in the “other case” is received.
Assessee’s Consent: The Commissioner or Principal Commissioner will direct the Assessing Officer to file Form No. 8A only if the assessee in the “relevant case” gives their acceptance that the question of law in the other case is indeed identical.
Contents of Form No. 8A: The form requires details such as:
- Appellant’s (Assessing Officer’s) and Respondent’s (Assessee’s) information.
- Assessment year for which the appeal is deferred.
- Details of the order against which the appeal is deferred.
- Questions of law for which the appeal is deferred.
- Details of the “other case” on the basis of which the appeal is deferred (name of the assessee, court where the appeal is pending, the specific question of law).
- A certification confirming the identical nature of the questions of law and the pending status of the “other case” before the High Court or Supreme Court.
In summary, while the term “Form 8A” might lead to confusion, it primarily relates to the procedural aspect of the Assessing Officer seeking deferment of appeals on identical questions of law. For individual taxpayers looking to rectify errors or omissions in their previously filed income tax returns or file a missed return, the relevant form is ITR-U, filed under Section 139(8A) of the Income Tax Act, utilizing the appropriate original ITR form.
Form No. 8A
Form No. 8A
[See rule 16]
In the High Court of ……… or
Income-tax Appellate Tribunal…..
(strike out whichever is inapplicable)
Download Income Tax Form No. 8A in PDF
| 1. | Appellant’s Personal Information | Name/ designation of the Appellant (as applicable) Complete address for sending notices State Pin code Phone No. with STD code/ Mobile No. Email Address |
| 2. | Respondent’s Personal Information | Name/ designation of the Respondent (as applicable) PAN (if available) TAN (if available) Complete address for sending notices State Pin code Phone No. with STD code/ Mobile No. Email Address (if available) |
| 3. | Case Details | (a) Assessment year in connection with which the appeal is deferred (b) Total income declared by the assessee for the assessment year referred to in item (a) (c) Details of the order against which appeal is deferred (i) Section and sub-section under which order is passed (ii) Date of order (iii) Date of service or communication of the order (d) Income-tax authority or the Appellate Tribunal passing the order against which appeal is deferred (e) The State and District in which the jurisdictional Assessing Officer is located (f) Section and sub-section under which the original order is passed |
| 4. | Questions of Law for which appeal is deferred | Questions of Law | Relevant Section and sub-section of the Act (a) (b) (c) Total tax effect |
| 5. | Details of other case/ cases on the basis of which appeal is deferred | (a) Name of the assessee (b) Court before which the appeal in the other case is pending (c) Question of law in the other case on the basis of which appeal in the instant case is deferred:–– (a) (b) (c) |
| 6. | Due date for filing of application as per sub-section (2) of section 158AB |
Explanation: For the purposes of this rule and form No. 8A, the words “relevant case” and “other case” shall have the same meaning as assigned to them in section 158AB of the Act.
It is hereby certified that––
(a) the question(s) of law mentioned in item 4, arising in the case of the assessee for assessment year is/are identical with a question of law arising in:-
- a. his case for the assessment year
- b. the case of _ for the assessment year __ ,
(b) the question(s) is/are pending before the jurisdictional High Court under section 260A or the Supreme Court in an appeal under section 261 or the Supreme Court in a Special Leave Petition under article 136 of the Constitution against the order of the Appellate Tribunal/ jurisdictional High Court as mentioned in item 5 above;
(c) the appeal on the question(s) of law mentioned in item 4 shall be filed in accordance with the provisions of sub-section (4) of section 158AB of the Act.
