Sections 375 and 376 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.
Sections 375 and 376 of the Income-tax Act, 2025 are in part B of Chapter XVIII, "Special provisions for avoiding repetitive appeals". Section 375 lets an assessee give a declaration that, if a higher court's final decision on an identical question in another case is applied to the present case, he will not raise the question again. Section 376 lets a collegium of senior officers tell the Principal Commissioner or Commissioner not to file an appeal for the time being. This article reads both as per the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026.
Under section 375, an assessee who claims that a question of law in his case is identical to one pending in his other case before the High Court, the Supreme Court or in a Special Leave Petition may furnish a declaration. If the Assessing Officer or appellate authority accepts it, the relevant case can be disposed of without waiting, and the assessee cannot raise that question later. Under section 376, a collegium can decide that the department need not file an appeal for now; an application must then be made within one hundred and twenty days, and a later appeal within sixty days (Appellate Tribunal) or one hundred and twenty days (High Court) of the final decision.
Where these sections sit
The two sections form part B of Chapter XVIII (avoiding repetitive appeals). They follow the general appeal provisions in sections 369 to 374 and the High Court appeals in sections 365 to 368. Part C (revision) starts at section 377; see our post on revision of orders prejudicial to revenue. The Chapter is summarised in the Chapter XVIII guide. Later amendments, rules and notifications should be checked.
If you have the same legal issue in several tax years, see our page on legal dispute resolution.
Section 375: the assessee's declaration
Sub-section (1): the claim and the declaration
Irrespective of anything in the Act, an assessee may claim that:
- (a) a question of law arising in his case for a tax year, pending before the Assessing Officer or any appellate authority (the "relevant case"), is identical with a question of law arising in his case for another tax year (the "other case"); and
- (b) that question of law in the other case is pending: (i) before the High Court on a reference under section 256 or an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961); or (ii) before the Supreme Court on a reference under section 257 or an appeal under section 261 of that Act; or (iii) before the High Court on an appeal under section 365; or (iv) before the Supreme Court on an appeal under section 367; or (v) in a Special Leave Petition under article 136 of the Constitution against the order of the Appellate Tribunal or the jurisdictional High Court.
He may then furnish a declaration to the Assessing Officer or the appellate authority, in such form and manner as may be prescribed, that if the authority agrees to apply in the relevant case the final decision on the question of law in the other case, he shall not raise that question in the relevant case before any appellate authority or in a subsequent appeal before a higher forum. The references to the Income-tax Act, 1961 are quoted as printed; the form and manner are left to the Income-tax Rules, 2026.
Sub-sections (2) to (4): report and order
- (2) Where the declaration is furnished to an appellate authority, it shall call for a report from the Assessing Officer on the correctness of the claim, and allow the Assessing Officer an opportunity of being heard if he requests it.
- (3) The Assessing Officer or the appellate authority may, by written order, (a) admit the claim if satisfied that the question of law in the relevant case is identical with that in the other case, or (b) reject it if not satisfied.
- (4) An order under sub-section (3) is final and shall not be called in question in any proceeding by way of appeal or revision under the Act.
Sub-sections (5) and (6): effect of admission
Where the claim is admitted, (a) the Assessing Officer or appellate authority may make an order disposing of the relevant case without awaiting the final decision in the other case, and (b) the assessee may not raise that question in the relevant case in appeal before any appellate authority or in a subsequent appeal before a higher forum. When the decision in the other case becomes final, it shall be applied to the relevant case, and the authority shall, if necessary, amend the order made under sub-section (5)(a) to conform with that decision.
Sub-section (7): definitions
- "Appellate authority": the Joint Commissioner (Appeals), the Commissioner (Appeals) or the Appellate Tribunal.
- "Case": any proceeding under the Act for assessment of total income or for imposition of any penalty or fine.
- "Subsequent appeal before a higher forum": the appeal before the High Court under section 365, the appeal before the Supreme Court under section 367, or a Special Leave Petition under article 136 of the Constitution against the order of the Appellate Tribunal or the jurisdictional High Court.
Section 376: the collegium
Sub-section (1): when the collegium may act
Irrespective of anything in the Act, where the collegium is of the opinion that (a) a question of law in the case of an assessee for a tax year (the "relevant case") is identical with one arising in his case for another tax year, or in the case of another assessee for a tax year; and (b) that question is pending before the jurisdictional High Court (appeal under section 260A of the 1961 Act or section 365 of this Act, or a reference under section 256 of the 1961 Act) or the Supreme Court (appeal under section 261 of the 1961 Act or section 367 of this Act, or a reference under section 261 of the 1961 Act), or in a Special Leave Petition, and is in favour of such assessee (the "other case"), the collegium may decide and inform the Principal Commissioner or Commissioner not to file any appeal, at this stage, to the Appellate Tribunal under section 362(2) or the High Court under section 365(2) in the relevant case.
Sub-sections (2) to (4): application instead of appeal
| Sub-section | Rule |
|---|---|
| (2) | On receipt of the collegium's communication, the Principal Commissioner or Commissioner directs the Assessing Officer to make an application to the Appellate Tribunal or the High Court, in the prescribed form, stating that an appeal on the question of law may be filed when the decision becomes final in the other case, irrespective of section 362(3) and section 365(2)(a) |
| (3) | The application is filed within one hundred and twenty days from the date of receipt of the order of the Joint Commissioner (Appeals), the Commissioner (Appeals) or the Appellate Tribunal |
| (4) | The Principal Commissioner or Commissioner directs the Assessing Officer (a) to make the application if an acceptance is received from the assessee that the question in the other case is identical; and (b) to proceed as per section 362(2) or section 365(2)(b) if no acceptance is received, irrespective of section 362(3) and section 365(2)(a) |
Sub-sections (5) and (6): later appeal
If the order of the appellate authority is not in conformity with the final decision in the other case, the Principal Commissioner or Commissioner may direct the Assessing Officer to appeal to the Appellate Tribunal or the High Court, and, save as provided, the other provisions of Parts A.2 and A.3 of the Chapter apply. Every such appeal is filed within sixty days (Appellate Tribunal) or one hundred and twenty days (High Court) from the date on which the order of the jurisdictional High Court or the Supreme Court in the other case is communicated to the Principal Commissioner or Commissioner, as per the procedure specified by the Board.
Sub-section (7): "collegium"
A collegium comprising two or more Chief Commissioners or Principal Commissioners or Commissioners, as specified by the Board.
Worked example
Ananya Exports Private Limited (an invented name) has the same question of law in its case for the current tax year, pending before the Commissioner (Appeals), as in its case for an earlier tax year pending before the High Court in an appeal under section 365. The company furnishes a declaration under section 375(1) that, if the Commissioner (Appeals) agrees to apply the final High Court decision, it will not raise the question again. The Commissioner (Appeals) calls for a report from the Assessing Officer, then admits the claim by a written order (final under sub-section (4)) and disposes of the case without waiting. When the High Court's decision becomes final, it is applied to the company's current case and, if necessary, the order is amended (sub-section (6)).
On the department's side, suppose the Commissioner (Appeals) allowed the company's claim and a collegium forms the opinion under section 376(1) that the department need not appeal now. The application to the Appellate Tribunal must be made within 120 days of receipt of the Commissioner (Appeals)'s order. If the High Court's decision is later communicated to the Principal Commissioner on 10 November and the Tribunal order is not in conformity with it, an appeal to the Tribunal must be filed within sixty days of 10 November.
Need help with repetitive litigation?
If the same legal question runs through several of your tax years or assessments, our team can help you consider a declaration and plan the sequence of appeals. Please contact us through the page for legal dispute resolution.
Key takeaways
- Section 375 lets the assessee agree not to re-raise a question once the final decision in an identical other case is applied.
- The Assessing Officer or appellate authority admits or rejects the claim by a written order, which is final.
- Section 376 lets a collegium decide that the department should not appeal at this stage.
- The application must be made within one hundred and twenty days of receipt of the order; a later appeal within sixty days (Tribunal) or one hundred and twenty days (High Court) of communication of the final decision.
Read next
- Sections 369 to 374: tax payable despite appeal and departmental appeals
- Sections 365 to 368: appeals to the High Court and the Supreme Court
- Section 379: Dispute Resolution Committee
- Section 377: revision of orders prejudicial to revenue
Disclaimer: Based on the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026, as consulted on 2 October 2026. It explains the words of the Act only; the Income-tax Rules, 2026, notifications, circulars, later amendments and the way the tax authorities and courts apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.