If you do not have any taxable income and do not have a PAN (Permanent Account Number) but are planning to leave the country, you have to file a ‘Form 157’ certificate with the Income Tax (IT) department. This is a declaration form that is mandatory (with some exceptions) under the IT Act, 2025. It replaces earlier forms, such as 156 under the old tax regime, and is aimed at better compliance by getting details of outbound travellers who are outside the tax bracket.
What Form 157 is for
- Form 157 is a certificate to be furnished by persons domiciled in India who are leaving the country.
- It is to be filed at the time of departure.
- These persons are those without PAN, without chargeable income, or who are not required to obtain PAN.
- Form 157 is mandatory, subject to exceptions that may be notified by the government from time to time.
How it differs from the old regime
- Under the earlier IT regime, PAN was mandatory for filing ‘Form 156’, which was required for outbound travellers.
- Under the old regime, Form 156 could be filed on the IT department e‑filing portal.
- Under the new IT Act, 2025, ‘Form 157’ can be filed only manually and is not processed online.
When and how often to file
- Form 157 is event‑based, which means it must be filed each time the applicable domiciled person leaves India.
- The frequency of filing is therefore linked to the number of journeys the person makes outside India.
Documents required for filing Form 157
- Passport or PAN (if available) of the person leaving India.
- In the absence of a passport, an ‘Emergency Certificate’ issued by the country concerned may be used.
- There is no need to attach any proofs or additional documents while filing the form.
- The form is a simple declaration‑style certificate that provides details of the person leaving India and certifies that the person has no income chargeable to tax in India or is not required to obtain a PAN.
- Tax payment details are not part of the information to be given in the form.
Aadhaar, mobile number, and filing mode
- There is no requirement to submit Aadhaar details for Form 157.
- The IT department, however, recommends that those who file the form provide their mobile number at the time of filing to enable faster communication and verification.
- The form cannot be processed online and must be submitted manually by the person leaving India before the respective Jurisdictional Assessing Officer.
Corrections and final processing
- Since Form 157 is a manual form, it can be corrected before submission to the assessing officer.
- Errors can also be rectified later by submitting a request to have the corrected form recorded in the assessment records.
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