Income Tax Form 119: Application to Dispute Resolution Committee – Section 379

Form 119 is an electronic application prescribed for eligible assessees to seek dispute resolution before the Dispute Resolution Committee (DRC) under section 379 of the Income-tax Act, 2025. It is optional and serves as an alternative to the regular appellate process for resolving disputes arising from specified orders passed by income-tax authorities. The applicant must satisfy eligibility conditions, including payment of tax on returned income, and file separate applications for each tax year and order. The form requires detailed disclosure of applicant information, particulars of the disputed order, quantum of disputed income or demand, and supporting facts, grounds, and documentary evidence. It must be filed electronically along with payment of the prescribed fee and cannot be revised once submitted. The DRC examines the application and may resolve disputes by modifying the order, reducing demand, or issuing appropriate directions, thereby facilitating faster resolution and reducing litigation.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form 119: Application to Dispute Resolution Committee under section 379 Income Tax Act, 2025

Application to the Dispute Resolution Committee under section 379 of the Act

Q1. What is Form 119?

Ans: Form 119 is an electronic form prescribed for making an application to the Dispute Resolution Committee (DRC) under section 379 of the Income-tax Act, 2025. It enables an eligible assessee to seek resolution of disputes arising from a specified order passed by an Income-tax Authority, in accordance with the dispute resolution mechanism provided under the Act.

Q2. Who can file Form 119?

Ans: Form 119 may be filed by an eligible assessee (individual or any other person) who:

• Is aggrieved by a specified order passed by an Income-tax Authority, and
• Is eligible to approach the Dispute Resolution Committee under section 379, and
•  Satisfies the prescribed conditions regarding payment of tax on returned income and other statutory requirements.

Q3. Is filing of Form 119 mandatory?

Ans: No. Filing of Form 119 is optional.

It is required only where the assessee chooses to seek dispute resolution through the Dispute Resolution Committee instead of pursuing remedies available under the regular appellate mechanism.

Q4. What is meant by a “specified order” for the purpose of Form 119?

Ans: A “specified order” refers to an order passed by an Income-tax Authority under the relevant provisions of the Act, against which an application can be made to the Dispute Resolution Committee as provided under section 379(4).

Q5. Can Form 119 be filed for more than one tax year?

Ans: Yes. Separate Form 119 applications must be filed for each tax year and for each specified order, subject to eligibility and other conditions prescribed under the Act.

Q6. What details are required in Part A of Form 119?

Ans: Part A requires personal and identification details of the applicant, including:

• Name of the applicant
• Complete address
• PAN
• TAN (if applicable)
• Valid mobile number and email ID for communication

The name and address must be filled strictly in accordance with the instructions and notes provided in the form.

Q7. What information is to be furnished in Part B of Form 119?

Ans: Part B captures details of the order against which the application is filed, such as:

• Tax year involved
• Section and sub-section under which the order is passed
• Date of the order
• Date of service of the order or notice of demand
• Name and designation of the Income-tax Authority passing the order

Q8. What is required to be reported in Part C (Application Details)?

Ans: Part C requires quantitative details relating to the dispute, including:

• Amount of income assessed
• Total additions made or loss disallowed
• Amount of addition or disallowance disputed
• Amount of disputed demand (or NIL in case of loss)
  All amounts are to be reported in Indian Rupees.

Q9. What is the purpose of Part D relating to pending applications?

Ans: Part D seeks disclosure of whether any other application is pending before any Dispute Resolution Committee for another tax year in the case of the assessee. If yes, detailed particulars of such pending application must be furnished to ensure transparency and coordinated resolution.

Q10. Is payment of tax a pre-condition for filing Form 119?

Ans: Yes. Where a return of income has been filed, tax due on the income returned must be paid in full, as required under the provisions governing the Dispute Resolution Committee.

Details of the return of income and taxes paid are to be furnished in Part E.

Q11.What details of Return of Income are required to be furnished?

Ans: Where applicable, the following details are required:

• Acknowledgement number of the return
• Date of filing of the return
• Total income as per return
• Total tax due and total tax paid

Q12.What is required to be submitted in Part F of Form 119?

Ans:  Part F consists of the Statement of Facts, Grounds of Application, and documentary evidence, which must be furnished as annexures, namely:

• Facts of the case
• List of documentary evidence relied upon
• List of additional documentary evidence, if any
• Grounds of application, clearly and concisely stated
  These must be filed in the prescribed annexure format.

Q13.Can additional evidence be filed along with Form 119?

Ans: Yes. Additional documentary evidence may be filed, provided:

• Such evidence is clearly listed in the relevant annexure, and
• A declaration is made in the verification confirming that no evidence other than those disclosed has been filed.

Q14. How is application fee paid and reported in Form 119?

Ans: Details of application fee paid are to be furnished in Part G, including:

• BSR Code
• Date of payment
• Challan serial number
• Amount paid

Q15. Can Form 119 be filed offline?

Ans: No. Form 119 is required to be filed electronically through the Income-tax e-filing  portal.

Q16.Can Form 119 be revised after submission?

Ans: No. Once Form 119 is submitted and verified, it cannot be revised.

Applicants are advised to carefully verify all details before submission.

Q19.Who can verify Form 119?

Ans: Form 119 must be verified by the applicant or by an authorised person who is competent to do so, in accordance with the verification requirements specified in the form.

Q20.Why is Form 119 important?

Ans: Form 119 facilitates:

• Speedy and structured dispute resolution
• Reduction of litigation
• Transparent disclosure of disputed issues
• Effective functioning of the Dispute Resolution Committee mechanism

Guidance Note on Income Tax Form 119: Application to Dispute Resolution Committee under section 379 Income Tax Act, 2025

Application to the Dispute Resolution Committee under section 379 of the Act

Purpose

Form No. 119 is prescribed for making an application to the Dispute Resolution Committee (DRC) under section 379 of the Act.

The form enables an eligible assessee to seek resolution of disputes arising from a specified order passed by an Income-tax Authority through the mechanism of the Dispute Resolution Committee. The form captures details relating to the applicant, the specified order against which the application is filed, the disputed additions or disallowances, and the supporting facts and grounds of application.

The mechanism facilitates expeditious resolution of disputes and reduction of litigation in accordance with the provisions governing the Dispute Resolution Committee.

Who Should File

Form No. 119 may be furnished by an eligible assessee who:

• is aggrieved by a specified order passed by an Income-tax Authority, and
• satisfies the eligibility conditions prescribed under section 379 of the Act and the relevant rules.

Filing of the form is optional and may be undertaken by an assessee who seeks dispute resolution through the Dispute Resolution Committee instead of pursuing remedies under the regular appellate framework.

Structure of Form

Form No. 119 broadly consists of the following parts:

1. Part A – Personal Information of the Applicant

2. Part B – Order against which application is filed

3. Part C – Application Details relating to disputed income and demand

4. Part D – Pending application details before the Dispute Resolution Committee

5. Part E – Details of return of income and taxes paid

6. Part F – Statement of facts, grounds of application and additional evidence

7. Part G – Application filing details

8. Verification

These sections capture the necessary information relating to the applicant, the specified order, the disputed issues and the supporting facts and grounds for seeking resolution of the dispute.

What are the documents required to file the Form

The following documents may be required to be furnished as annexures to Form No. 119:

1. Statement of facts relating to the dispute.

2. List of documentary evidence relied upon by the applicant.

3. List of additional documentary evidence, if any, not produced during the proceedings before the Income-tax Authority.

4. Grounds of application clearly stating each disputed issue.

5. Supporting documents relating to the specified order and the disputed additions or disallowances.

These documents assist the Dispute Resolution Committee in examining the dispute and considering the application made by the assessee.

What is the process flow of filing Form

The process flow broadly involves the following steps:

1. The applicant prepares Form No. 119 by furnishing the required information relating to the specified order, the disputed additions or disallowances, and the relevant tax year.

2. The applicant attaches the required annexures including the statement of facts, documentary evidence and grounds of application.

3. Details relating to return of income and taxes paid are furnished in the form, where applicable.

4. The application fee is paid and the details of such payment are reported in the form.

5. The completed form is furnished electronically through the Income-tax e-filing portal in the prescribed manner.

6. The application is examined by the Dispute Resolution Committee in accordance with the provisions governing the dispute resolution mechanism under the Act.

Outcome of Processed Form

Upon processing of the application:

• The Dispute Resolution Committee examines the application and supporting documents furnished by the assessee.
• The Committee may resolve the dispute in accordance with the provisions governing the dispute resolution mechanism.
• The resolution of the dispute may result in modification of the specified order, reduction of disputed demand or other appropriate directions as provided under the Act.

Common Changes made across Forms

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different boxes.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4. Currency symbol “Rs.” has been replaced with “₹”.