Form 155 Income Tax Rules 2026 pdf download and Key points
Form 155 Income Tax Rules 2026 pdf download and Key points
FORM NO.155
[See rule 228]
No Objection Certificate for a person not domiciled in India under section 420(1)
Under the new Income-tax Rules, 2026, Form No. 155 replaces the old Form 30B. It is governed by Section 420(1) of the Income-tax Act, 2025, and Rule 228 of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 155:
1. Purpose of the Form Form 155 serves as a Tax Clearance Certificate (also referred to as a No Objection Certificate). It is issued to a person who is not domiciled in India, granting them official tax clearance regarding their liabilities before they depart from the country.
2. Issuance and Link to Form 154 Form 155 is not a form that the taxpayer fills out themselves. Rather, it is the official certificate issued by the Assessing Officer (AO) or prescribed authority in response to an application and financial undertaking successfully submitted in Form No. 154.
3. Standard Updates in the 2026 Rules Consistent with the modernization of other forms under the new tax regime, Form 155 incorporates the following standard updates:
- References to “Assessment / Financial / Previous year or years” have been universally replaced with “Tax year or years“.
- Sections, clauses, and schedules have been updated and aligned strictly with the new Income-tax Act, 2025.
Form 155 Income Tax Rules 2026 pdf download
Form No.155– Frequently Asked Questions
Guidance Note on Form 155
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