Form explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form No. 119 is the application a taxpayer files to take a dispute over a "specified order" to a Dispute Resolution Committee instead of continuing the contest in the ordinary way. It identifies the order, the amounts in dispute, any other pending application and the taxes paid, then sets out the facts and grounds. This guide explains the form as printed in the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026.
Under rule 197, an application to the Dispute Resolution Committee is made in Form No. 119 by the person who opts for dispute resolution under section 379 in respect of a dispute arising from a variation in the specified order in his case and who fulfils the specified conditions. Every application must be accompanied by a fee of ₹ 1000. The form has seven Parts, A to G, four annexures and a form of verification. The rule prints no separate time limit.
The section and the rule
Section 379 of the Income-tax Act, 2025 provides for one or more Dispute Resolution Committees constituted by the Central Government for persons or classes specified by the Board who opt for dispute resolution in respect of a variation in the specified order and who fulfil the specified conditions. The Committee may modify the variations, reduce or waive penalty imposed or imposable, and grant immunity from prosecution, for a person whose dispute is resolved. After receiving the Committee's order the Assessing Officer passes or modifies the assessment order in conformity with its directions within one month from the end of the month in which the order is received. The section also defines "specified order" and the conditions attached to it. The form uses those terms as the section defines them, and the post on section 379 covers them.
Rule 197 says the application is in Form No. 119 by the person who opts under section 379 and fulfils the specified conditions, and is accompanied by a fee of ₹ 1000. See rules 196 and 197 for the rule, and rule 198 for the Committee's power to reduce or waive penalty or grant immunity.
If you have received an assessment order or a draft order and want to weigh this route against an appeal, our legal dispute resolution team can help you review the order, the amounts and the conditions.
What the form asks, Part by Part
| Part | Rows | What it asks |
|---|---|---|
| A: Personal Information | 1 to 5 | Name, address, PAN, TAN if any, mobile number and email ID |
| B: Order against which application is filed | 6 to 8 | The tax year; section and sub-section of the Act under which the specified order was passed; date of the order and date of service of the order or notice of demand; the income-tax authority that passed it |
| C: Application Details | 9 | Amount of income assessed; total addition to income; in case of loss, the total disallowance of loss; the amount of addition or disallowance disputed in the application; the amount of disputed demand (Nil in case of loss) |
| D: Pending Application | 10 | Whether an application for any other tax year is pending with any Dispute Resolution Committee; if yes, the Committee, application number, date of filing, tax year, the authority that passed the specified order, the section and sub-section, and the date of the order |
| E: Details of Taxes paid | 11 | Where a return has been filed for the tax year, whether the tax due on the income returned has been paid in full (yes, no or not applicable); if yes, the acknowledgement number, date of filing, total income per return, total tax due and total tax paid |
| F: Statement of facts, grounds and additional evidence | 12 to 14 | Facts of the case; list of documentary evidence relied upon; whether any documentary evidence other than that produced before the income-tax authority has been filed, and the list; the grounds of application, each ground stated |
| G: Application filing details | 15 | Details of the application fee paid: BSR code, date of payment, serial number of the challan and amount |
Reading the amount rows
Row 9 carries five amounts that tell the Committee what is in dispute: income assessed, the addition made, the disputed part, and the demand. For a loss case, the form asks for the disallowance of loss and says to enter Nil as disputed demand. Row 10 is a check on other pending applications, so that the Committee knows if the person already has an application before it for another year. Row 11 records whether tax on the returned income has been paid in full, with the return details.
Verification, Notes and annexures
The form of verification states, in the first person with name, relationship, PAN and entity, that what is stated is true to the signatory's information and belief, that no additional evidence other than that listed in row 13(ii) has been filed, and that the signatory is competent to make and verify the declaration in the capacity stated.
| Note or annexure | What it says |
|---|---|
| Notes 1 and 2 | Name in full without abbreviation; address elements (flat or door or block, premises, road, area, town, State, PIN) |
| Note 3 and Annexure A-1 | Facts of the case (row 12(i)) |
| A-2 | List of documentary evidence relied upon (row 12(ii)) |
| A-3 | List of documentary evidence other than that produced before the income-tax authority (row 13) |
| A-4 | Grounds of application, each ground (row 14) |
| Notes 4 and 5 | Amounts in rupees; some information pre-filled |
The form's verification ties the declaration to row 13: only the additional evidence listed there is filed.
Practical points from the text
- The form is for a specified order. Section 379(4) defines it and sets the conditions, and the rule refers to the "specified conditions". The text does not say more in the form itself.
- The fee of ₹ 1000 is printed in rule 197(2), and row 15 asks for its challan details.
- If the application is accepted, the Committee's powers extend to penalty and prosecution, as section 379(2) and rule 198 say.
- The rule and the form print no time limit for the application. Check the section and the notices on the order for timing.
An example
Revathi Textiles Private Limited receives an assessment order with additions to its income. It wants to take the order to the Committee. In Part A it gives its details; in Part B it records the section under which the order was passed, the dates of the order and its service, and the authority. In Part C it enters the income assessed, the additions, the part of the additions it disputes and the disputed demand. It has no other application pending, so row 10(i) is "No". Row 11 shows its return and the tax paid on returned income. It attaches A-1 to A-4, pays the fee of ₹ 1000 and enters the challan in row 15.
Need help with a Dispute Resolution Committee application?
Choosing between this route and an appeal depends on the order, the amounts and the conditions. Our legal dispute resolution team can help you check eligibility, prepare the grounds and keep the annexures in order.
Key takeaways
- Form No. 119 is the application to the Dispute Resolution Committee under section 379 and rule 197.
- The fee is ₹ 1000, printed in rule 197(2), with challan details in row 15.
- Part C records the amounts in dispute; Part D discloses any other pending application; Part E records taxes paid.
- Annexures A-1 to A-4 hold the facts, the evidence and the grounds.
- The Committee can modify variations, reduce or waive penalty and grant immunity, as section 379(2) provides.
Read next
- Rules 196 and 197: Dispute Resolution Committee and Form No. 119
- Form No. 100: audit report under section 268(5) on the Assessing Officer's direction
- Form No. 99: appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals)
- Form No. 120: application for an advance ruling
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 4 October 2026. It explains the words of the forms and rules only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.