Form 157 Income Tax Rules 2026 pdf download and Key points
FORM NO. 157
[See rule 228]
Form for furnishing the certificate under section 420(4)
Under the new Income-tax Rules, 2026, Form No. 157 is a newly introduced form created by splitting the old Form 30C into two separate compliance documents. It is governed by Section 420(4) of the Income-tax Act, 2025, and Rule 228 of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 157:
1. Purpose of the Form Form 157 is an undertaking or certificate furnished by persons domiciled in India when they are leaving the country. It serves to formally certify that the departing individual has no income chargeable to tax in India or is not required to hold a PAN.
2. Applicability (Who Should File)
- Eligible Taxpayers: It must be filed by persons domiciled in India who are traveling outside the country and do not possess a PAN or have no income chargeable to tax in India.
- (Note: Domiciled individuals who DO possess a PAN and have taxable income must file the fully electronic Form No. 156 instead.)
3. Frequency and Due Dates
- Event-Based: Form 157 is filed on an event-driven basis, meaning its frequency depends entirely on the number of journeys undertaken by the domiciled person outside India.
- Due Date: It must be filed exactly at the time of departure when the individual is leaving the country.
4. Mode of Filing and Corrections
- Manual/Offline Filing: Because this form specifically applies to individuals without a PAN, it cannot be filed on the e-filing portal. It must be submitted manually before the respective Jurisdictional Assessing Officer.
- Corrections: Since it is a manual form, it can be easily corrected before submitting it to the Assessing Officer. It can also be corrected later by making a formal request to the Assessing Officer to account for the rectified form.
5. Structure and Details of the Form The form captures the following information:
- Personal Details: Name, PAN (if applicable/available), and Passport or Emergency Certificate details. Aadhaar is no longer required to be filled, though providing a mobile number is highly recommended for faster communication.
- Travel Details: The purpose of the visit outside India and the estimated duration of the stay.
- The Undertaking: A specific declaration certifying that the person does not have a PAN or does not have any taxable income.
6. Mandatory Documents Required To submit Form 157, the traveler must provide:
- Their Passport.
- In the absence of a passport, an Emergency Certificate issued by the relevant country.
- No Proof of Tax Payment is Needed: Because the form itself is a declaration of having no taxable income, taxpayers are not required to attach any proof of tax payment.
7. Key Updates in the 2026 Rules (Why the Form was Created) Under the old 1961 Act, Form 30C was a single manual form that applied to everyone leaving the country, regardless of whether they had a PAN or taxable income.
To improve ease of compliance and allow the Income Tax Department to handle data more efficiently, the government split the old form into two:
- Form 156: Converted into a completely electronic e-form for modern compliance by travelers who do have a PAN.
- Form 157: Created to retain the manual filing process exclusively for individuals who do not have a PAN or chargeable income, ensuring they still have a convenient way to meet their departure compliance.