Quick Summary
The Income Tax Department has issued a simplified explanatory note on the procedure relating to the Income Tax Clearance Certificate (ITCC) for non-domiciled persons leaving India under the Income Tax Rules, 2026. As per the clarification, Form No. 154 and Form No. 155, which replace the erstwhile
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FAQ :
Individuals who are not domiciled in India and are departing from the country after earning income from business or professional activities in India are required to file Form 154.
Form 154 is an undertaking submitted to the prescribed authority to seek the issuance of an Income Tax Clearance Certificate (ITCC) before leaving India.
Form 154 must be signed by the employer of the person leaving India or by another individual representing or transacting on their behalf.
Currently, Form 154 needs to be submitted manually, along with a letter or email, before the intended journey.
Form 155 is the Income Tax Clearance Certificate (ITCC) or no-objection certificate issued by the prescribed authority after processing Form 154.
Yes, immigration or customs authorities may request departing individuals to produce their ITCC while leaving India, as per Rule 229 of the Income Tax Rules, 2026.
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