Income Tax Update: Starting April 1, 2026, the central government is rolling out some changes to tax regulations. One of these changes affects foreign travel. If you don’t have a PAN card or taxable income, you’ll now need to submit a Form 157 certificate before you can leave the country. This rule is aimed at non-residents and travelers who aren’t taxable, but the government wants to keep better track of their foreign trips.
Key Takeaways
Quick Read- Individuals without a PAN card.
- Those whose income isn’t subject to tax.
- People who aren’t legally required to possess a PAN card.
What’s Form 157 and how do you fill it out?
The government has introduced Form 157 to replace the old Form 156. Previously, if you were traveling abroad, you had to file Form 156 and provide your PAN card details through an online portal. But with the new rules set for 2025, the process has changed completely. Now, you can only submit Form 157 manually. This change is intended to enhance compliance and monitoring of travelers who fall outside the tax system.
Who needs to fill out Form 157?
The Income Tax Department has made it clear that this form is specifically for Indian residents who are leaving the country. It mainly applies to three groups:
- Individuals without a PAN card.
- Those whose income isn’t subject to tax.
- People who aren’t legally required to possess a PAN card.
According to the department, this is a straightforward declaration form. Travelers just need to confirm that none of their income is taxable in India. Notably, this form doesn’t ask for any tax payment details.
How often do you need to fill out Form 157?
It’s important to know that Form 157 is event-based, meaning you have to fill it out each time you travel abroad. You can’t process this form online; it has to be completed offline. Travelers must submit it in person to the appropriate regional assessment officer before they leave.
As for documents, a passport is required. If you don’t have one, you can use an emergency certificate issued by the relevant country. While it’s not mandatory to provide Aadhaar information, you should definitely include your mobile number on the form.
