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of <h1>Form 8 Allows Taxpayers to Declare Pending Legal Questions Under Section 158A(1) of Income-tax Act 1961</h1> Form No. 8 under section 158A(1) of the Income-tax Act, 1961, allows an assessee to declare that an identical question of law is pending before the High Court or Supreme Court. The declarant must provide details of the pending question of law, its relevance to their case, and agree not to raise the question in further appeals if the decision applies to their case. The form requires the declarant's signature, Permanent Account Number or Aadhaar Number, and address. It must be submitted in duplicate or triplicate, depending on the appellate authority involved.
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