Form 156 Income Tax Rules 2026 pdf download and Key points
FORM NO. 156
[See rule 228]
Form for furnishing the details under section 420(3)
Under the new Income-tax Rules, 2026, Form No. 156 replaces the old Form 30C. It is governed by Section 420(3) of the Income-tax Act, 2025, and Rule 228 of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 156:
1. Purpose of the Form Form 156 is a simple declaration and undertaking furnished by persons domiciled in India who are leaving the country. It must be filed at the time of departure.
2. Applicability (Who Should File)
- Eligible Taxpayers: It must be filed by persons domiciled in India who are traveling outside the country, subject to any notified exceptions.
- PAN Requirement: This form is strictly for individuals who possess a valid PAN and have income chargeable to tax in India. If a person does not have a PAN or does not have taxable income, they cannot use Form 156 and must instead file a manual certificate/undertaking in Form No. 157.
- Mandatory Nature: Yes, filing this form is mandatory for applicable individuals whenever they depart India.
3. Frequency and Due Dates
- Event-Based: Form 156 is filed on an event-driven basis, meaning it must be submitted each time the domiciled person leaves India.
- Due Date: It is to be filed exactly when the individual is leaving the country.
4. Mode of Filing and Process Flow Unlike the old manual form, Form 156 is now filed exclusively online. The process involves:
- Registration: The taxpayer must register or log in to the Income Tax Department’s e-filing portal using a valid, active PAN.
- Submission: The form is submitted electronically on the portal. Once submitted and an acknowledgment is generated, the form cannot be edited.
- Verification: The submission is verified using an Electronic Verification Code (EVC) generated via a pre-validated bank/demat account, net banking, ATM, or a Digital Signature Certificate (DSC).
5. Structure and Details of the Form The form captures the following information:
- Personal Details: Name, PAN, and Passport (or Emergency Certificate) details. Note: Aadhaar is no longer required in the personal details section, 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.
- No Tax Details: Because it is a simple declaration, taxpayers do not need to attach any proof of tax payment.
6. Mandatory Documents Required To successfully file Form 156, the traveler must have:
- A valid PAN.
- Their Passport.
- In the absence of a passport, an Emergency Certificate issued by the relevant country.
7. Key Updates in the 2026 Rules (Splitting of the Form) A major qualitative change under the new rules is the splitting of the old Form 30C. Previously, the manual Form 30C applied to everyone, regardless of whether they had a PAN or taxable income. To improve ease of compliance and data management, the department split the form: Form 156 is now a streamlined, purely electronic e-form for PAN holders, while the manual requirements and certifications for non-PAN holders were moved to the newly created Form 157. Additionally, standard updates like replacing the term “Assessment year” with “Tax year” apply across this form.