Form 159 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 18, 2026

Form 159 Income Tax Rules 2026 pdf download and Key points

FORM NO. 159
[See rule 228]
Clearance Certificate under section 420(5)

Under the new Income-tax Rules, 2026, Form No. 159 replaces the old Form 33. 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. 159:

1. Purpose of the Form Form 159 is the official Tax Clearance Certificate. It is issued to grant formal tax clearance to specific domiciled individuals who have been mandated by the tax department to obtain permission before leaving India.

2. Applicability (Who Issues It)

Not Filed by the Taxpayer: Form 159 is not filled out or filed by the taxpayer.
Issued by the Assessing Officer (AO): It is the official certificate issued directly by the AO in response to an application that the taxpayer previously submitted in Form No. 158.

3. Frequency and Due Dates

There is no prescribed statutory timeline for the department to issue Form 159.
It is issued on an event-driven basis according to the travel requirements of the taxpayer. Taxpayers are advised to file their prerequisite Form 158 with sufficient time for the AO to process it and issue Form 159 before their journey.

4. Structure and Details of the Certificate The certificate is structured to display:

Personal Details: The departing person’s Name, Permanent Account Number (PAN), Aadhaar, and Passport or Emergency Certificate details.
Travel Validity: The specific validity period of the certificate with respect to the approved dates of travel.

5. Process Flow Once the taxpayer submits the application (Form 158), the Assessing Officer processes the request and generates the Tax Clearance Certificate (Form 159) through the department’s internal ITBA (Income Tax Business Application) functionality.

6. Importance and Consequences Possessing Form 159 is highly critical for taxpayers specified under section 420(5). Without this requisite Tax Clearance Certificate issued by the department, the taxpayer cannot legally leave the country.

7. Key Updates in the 2026 Rules Consistent with the transition to the new Act, Form 159 has undergone standard terminology updates. References to “Assessment / Financial / Previous year” have been replaced with “Tax year“, and all sections and clauses have been updated to align strictly with the Income-tax Act, 2025.

for more refer income tax website click here

for more refer YouTube Subscribe website click here

Your Query Solved

Form 159 Income Tax Rules 2026 pdf download,

Form 159 Income Tax Rules 2026,

what is Form 159 Income Tax Rules 2026,

Form 159 Income Tax act 2025,

M	T	W	T	F	S	S
1	2	3	4	5	6	7
8	9	10	11	12	13	14
15	16	17	18	19	20	21
22	23	24	25	26	27	28
29	30

Form 159 Income Tax Rules 2026 pdf download and Key points

Form 159 Income Tax Rules 2026 pdf download

Form No.159– Frequently Asked Questions

Guidance Note on Form 159

One thought on “Form 159 Income Tax Rules 2026 pdf download and Key points”