India has introduced Form 157, a new travel declaration for certain individuals leaving the country. The rule came into effect on April 1, 2026, under the Income-Tax Act, 2025.
Here’s the simple version: most travellers will not notice any change, but people without a PAN or taxable income may now need to submit a manual declaration before each foreign trip.
What Is Form 157?
Form 157 is a declaration required from individuals domiciled in India who do not have a PAN or taxable income. It replaces the earlier Form 156 and must be submitted before every international trip.
Authorities say the goal is to improve compliance and maintain better records of travellers who are outside the tax system.
Example
If a person living in India travels abroad but does not have a PAN or does not file income tax returns, they may need to submit Form 157 before departure.
Important Points Travellers Should Know
- Form 157 must be filed each time you travel abroad
- It is not a one-time declaration
- Frequent travellers may need to submit the form multiple times
- The form is submitted manually, not online
- Corrections can be requested through the Assessing Officer if needed
Manual Submission Still Required
Even though most tax services are digital today, Form 157 currently requires physical submission to the jurisdictional Assessing Officer. Travellers may need:
- Passport or emergency certificate
- PAN (If Available)
- Mobile number for communication
No additional supporting documents are usually required.
Do All Travellers Need Tax Clearance Before Flying?
No. There has been confusion online suggesting that everyone must obtain an Income Tax Clearance Certificate (ITCC) before travelling abroad.
Officials have clarified that this is not true. The requirement applies only in limited situations, such as:
- Individuals without PAN
- Cases involving serious financial irregularities
- Large pending tax dues (generally above ₹10 lakh)
- Situations where authorities believe revenue interests could be affected
For most travellers, foreign travel continues as usual.
Impact on Travel Under Form 157 Rule (For PAN Holders)
If you have a PAN card, the new Form 157 rule will usually not affect your travel plans.
- Travellers with PAN are generally not required to submit Form 157
- There is no need to obtain a tax clearance certificate in normal cases
- Foreign travel continues as usual for most people
- Additional checks may apply only in rare cases, such as serious unpaid tax dues or ongoing investigations
In short, having a PAN and being part of the tax system usually means no extra paperwork before travelling abroad.
Why the Government Introduced Form 157
The new rule is part of a broader effort to improve transparency and track international travel data for individuals outside the tax system. Officials say it helps prevent misuse of financial loopholes while ensuring normal travellers are not affected.
FAQs About Form 157 and Tax Clearance for Foreign Travel
1. Is Form 157 required for all travellers leaving India?
No. It mainly applies to people without a PAN Card or taxable income.
2. Do I need a tax clearance certificate before every foreign trip?
No. ITCC is required only in rare cases, such as major tax dues or financial investigations.
3. Is Form 157 available online?
Currently, it must be submitted manually to the jurisdictional Assessing Officer.
4. Do frequent travellers need to submit Form 157 multiple times?
Yes. The form must be filed before each international trip.
5. Will this rule affect tourists and salaried employees?
Most salaried individuals with PAN and regular tax filings are unlikely to be affected.
Final Thoughts
Form 157 is a targeted requirement, not a blanket rule for all travellers. If you already have a PAN and file taxes normally, your travel plans should remain unaffected.
The key takeaway: tax clearance is still the exception, not the rule, when travelling abroad from India.
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