Form 158 Income Tax Rules 2026 pdf download and Key points
Form 158 Income Tax Rules 2026 pdf download and Key points
FORM NO. 158
[See rule 228]
Application for Certificate under section 420(5)
Under the new Income-tax Rules, 2026, Form No. 158 replaces the old Form 31. It is governed by Section 420(5) of the Income-tax Act, 2025, and Rule 228 of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 158:
1. Purpose of the Form Form 158 is an application filed to obtain a Tax Clearance Certificate. It is specifically used by individuals who have been formally required by their Assessing Officer to obtain clearance before they can leave India.
2. Applicability (Who Should File)
- Who files: It must be filed by domiciled persons whom the Assessing Officer has specifically specified via an order (passed with the approval of the Principal Commissioner/Commissioner of Income tax under section 420(6)) to take clearance before leaving the country.
- Is it mandatory? Yes, it is mandatory if the Assessing Officer has required the person to do so.
3. Frequency and Due Dates
- Event-Based: The form is filed on an event-driven basis, meaning it must be filed each time the applicable domiciled person is leaving India.
- Due Date: It must be filed prior to departure when the individual is leaving the country.
4. Mode of Filing and Process Flow
- Online Only: Form 158 is now a completely digital form and can only be filed electronically on the Income Tax Department’s e-filing portal.
- Verification: After submission, the form must be verified using an Electronic Verification Code (EVC) generated via a pre-validated bank/demat account, net banking, ATM, mobile number, or a Digital Signature Certificate (DSC).
- No Edits Allowable: Once the form is submitted and an acknowledgment is generated, it cannot be edited. Taxpayers must ensure details are correct before submission, although an option for withdrawing the form is being proposed.
5. Structure and PAN Requirement
- The form captures personal details including the Name, PAN, and Passport or Emergency Certificate details of the person departing.
- PAN is mandatory: The form cannot be submitted without a valid Permanent Account Number (PAN).
- Aadhaar is no longer required in the personal details section, but providing a mobile number is highly recommended for faster communication and verification.
6. Mandatory Documents Required To successfully file Form 158, the applicant must provide:
- Their Passport, or in its absence, an Emergency Certificate issued by the relevant country.
- Flight or Ship booking documents, as applicable.
- Proof of Tax Payment (Optional but Recommended): Because it is an application for a tax clearance certificate regarding liabilities, attaching proof of tax payment can allow the Assessing Officer to process the request much faster.
7. Importance of the Form Filing Form 158 is a critical compliance step for those notified under section 420(5); without submitting this application, the requisite Tax Clearance Certificate cannot be issued, potentially affecting the individual’s ability to leave the country.
Form 158 Income Tax Rules 2026 pdf download
Form No.158– Frequently Asked Questions
Guidance Note on Form 158
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