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Form 157 declaration while travelling abroad

New Direct Tax Code 328 views 2 replies

My wife has a PAN CARD.  But she does not have taxable income and has not filed an IT Return ever.  Does she have to meet an ITO before travelling abroad on tourism ? If yes, How is the ITO or AO determined ? Is the ITO decided on the basis of the residential address ? 

Replies (2)
Quick Summary
Form 157/tax clearance isn't required for normal tourists. If there's no taxable income or pending tax issues, no need to meet ITO. AO jurisdiction can be checked online and is generally based on PAN/address.

No, merely having a PAN and no taxable income does not mean your wife must meet the ITO before going abroad for tourism. Tax clearance is not mandatory for all travellers. It is generally required only in exceptional cases, such as serious tax investigation matters or large unstayed direct tax arrears. If you still want to verify the jurisdictional officer, check ‘Know Your AO’ on the income-tax portal using her PAN and mobile number. AO jurisdiction is generally linked to PAN jurisdiction/address.

Earlier, travel used to get disrupted due to Weather, Airline Issues, Visa etc etc.

Now, this Form-157 would be another headache.


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