If you do not have taxable income or a PAN (Permanent Account Number) but plan to travel abroad, you must file Form 157 with the Income Tax Department. This declaration is mandatory (with some exceptions)
under the Income Tax Act, 2025, and replaces the earlier Form 156 used under the previous regime. The move aims to improve compliance by capturing details of outbound travellers who fall outside the tax net.
Under the earlier system, filing Form 156 required a PAN and could be completed online through the e-filing portal. In contrast, Form 157 applies specifically to individuals without PAN or taxable income and must be submitted manually under the new rules.
According to the Income Tax Department, Form 157 is a certificate to be furnished by individuals domiciled in India who are leaving the country. It must be filed at the time of departure and is mandatory unless specifically exempted by the government.
Importantly, the form is event-based, meaning it must be filed each time a person travels abroad. The frequency of filing depends on how often an individual leaves India.
Documents required
- Passport or PAN (if available)
- In the absence of a passport, an Emergency Certificate issued by the relevant authority
No additional supporting documents are required. The form is a simple declaration confirming that the individual has no income chargeable to tax in India or is not required to hold a PAN. It does not involve any disclosure of tax payments.
Providing Aadhaar details is not mandatory, but the department recommends including a mobile number for faster communication and verification.
Form 157 cannot be filed online and must be submitted manually to the jurisdictional Assessing Officer before departure. Since it is a physical submission, corrections can be made before filing and even afterward by submitting a request for rectification.
