Identical question of law declaration enables an assessee to link a pending tax dispute with another case before higher courts. Declaration under section 375(1) permits an assessee to state that the question(s) of law in a relevant case before the Assessing Officer or appellate authority are identical to question(s) of law pending in another case before the High Court or the Supreme Court. The form requires personal particulars, details of both cases, supporting annexures, and a verification that the declaration is true, complete, and made by a competent declarant. It also records that, if the authority applies the final decision in the other case to the relevant case, the assessee will not raise the same question(s) of law in appeal or subsequent appeal.