Under the updated framework of the Income Tax Act, Form 157 is designed as a simple declaration for certain Indian residents leaving the country.
While it may sound procedural, missing it could complicate your departure process.
What is Form 157—and why it matters
Form 157 is a certificate that must be furnished by individuals domiciled in India who are travelling abroad but do not have a Permanent Account Number (PAN) or do not earn income chargeable to tax in India.
In practical terms, it acts as a declaration to tax authorities that you are not liable for income tax or PAN-related compliance. The form is submitted at the time of departure, making it directly relevant for travellers.
Who needs to file it
This requirement specifically targets:
- Individuals living in India who are leaving the country
- Those who do not hold a PAN
- Those who do not have taxable income in India
If you fall into this category, filing Form 157 is not optional—it is mandatory, unless the government announces specific exemptions.When and how often to file
Unlike annual tax returns, Form 157 is event-based. That means:
- You must file it each time you travel abroad
- Frequent travellers without PAN may need to submit it multiple times a year
The form is currently designed as a manual submission, reflecting its focus on individuals outside the typical tax net.
Documents you’ll need
The process is straightforward and requires minimal documentation:
- Passport (or an emergency certificate if a passport is unavailable)
- PAN details (if available, though typically not applicable here)
Importantly, you do not need to attach proof of tax payments, since the form is only a declaration of non-taxability.
Travellers must submit Form 157 manually to their jurisdictional Assessing Officer before leaving India. Since it is not yet fully digitised, planning ahead is key to avoid last-minute issues.
Corrections can be made before submission, and even afterward with a formal request—adding some flexibility to the process.
What travellers should do
If you’re planning an international trip and don’t have a PAN or taxable income:
- Check whether Form 157 applies to you
- Prepare documents in advance
- Factor in time for manual submission
ALSO READ | New Form 141 to replace multiple TDS forms: What changes, how it works
