Income Tax New Rules: With the commencement of the new financial year, the rules have changed for those traveling abroad without a PAN card. It is now mandatory for them to fill out Form 157.
Add informalnewz.com as a Preferred Source
Income Tax News: The Central Government has implemented several changes to tax regulations, effective from April 1, 2026. These changes include a specific amendment related to international travel. Individuals who possess neither a PAN card nor any taxable income are now mandatorily required to submit a Form 157 certificate before departing the country. This amendment applies to expatriates and travelers who fall outside the tax bracket; however, the Department now seeks to maintain precise records of their international travel activities.
What is Form 157, and how can it be filled out?
Essentially, the government has introduced the new Form 157 to replace the erstwhile ‘Form 156.’ Under the previous regulations, individuals traveling abroad were required to provide their PAN card details while filling out Form 156—a process that could be completed via an online portal. However, the new regulations introduced in 2025 have completely overhauled this procedure. Form 157 can now be submitted exclusively through manual means. This measure has been implemented to enhance oversight and ensure compliance among travelers who currently remain outside the tax net.
Who is required to fill out Form 157?
The Income Tax Department has clarified that this form is specifically intended for Indian residents who are leaving India to go abroad. It primarily covers three categories:
1. Those who do not possess a PAN card.
2. Those whose income does not attract any tax liability.
3. Those who are not legally required to hold a PAN card.
The Department states that this is a simple declaration form. In it, the traveler merely needs to certify that none of their income falls within the taxable ambit in India. An important point to note is that while filling out this form, you are not required to provide any details related to tax payments.
How many times must Form 157 be filled out?
It is important to note that Form 157 is event-based. This means that you must fill out this form every single time you travel abroad. This form cannot be processed online; it must be filled out offline. Prior to their departure, the traveler is required to visit the concerned Regional Assessing Officer and submit the form manually. Regarding documentation, possession of a passport is mandatory. In the absence of a passport, an emergency certificate issued by the respective country may be utilized. Although providing Aadhaar details is not mandatory, it is essential to include your mobile number on the form.
Read More: Free Airport Lounge Access: This bank will offer a credit card with free airport lounge access
🙏 Support Independent Journalism
We keep news free for you.
Most readers support with ₹500 ❤️
or scan QR below
Voluntary contribution. No tax benefits.
Add informalnewz.com as a Preferred Source
DISCLAIMER
We have taken all measures to ensure that the information provided in this article and on our social media platform is credible, verified and sourced from other Big media Houses. For any feedback or complaint, reach out to us at informalnewz@gmail.com
