The Income Tax Department has introduced Form 157 under the Income tax Act, 2025 to streamline compliance for certain individuals leaving India. The recently released FAQs clarify its purpose, applicability and filing process making it essential for taxpayers, professionals and compliance experts to understand.
What is Form 157?
Form 157 is a certificate or declaration required to be furnished by individuals domiciled in India who are leaving the country. It confirms that the individual does not have taxable income in India or is not required to obtain a PAN.
This form is linked to Section 420(4) of the Income-tax Act, 2025 and is part of the updated compliance framework under the new tax regime.
Who Should File Form 157?
As per official FAQs, Form 157 applies to:
- Individuals domiciled in India
- Persons leaving India
- Those without a PAN or
- Those not having income chargeable to tax in India
This ensures that even individuals outside the tax net formally declare their status before departure.
Is Filing Form 157 Mandatory?
Yes, filing Form 157 is mandatory, subject to any exemptions notified by the government.
This requirement strengthens tax compliance tracking, especially for outbound individuals.
When Should Form 157 Be Filed?
Form 157 must be filed at the time of leaving India.
It is an event-based form, meaning:
- It must be submitted each time an eligible person travels abroad
- Frequency depends on the number of departures during the year
Documents Required for Form 157
To file Form 157, the following documents are needed:
- Passport (primary identity proof)
- PAN (if available)
- Emergency Certificate (if passport is not available)
Filing Process of Form 157
Unlike many modern tax forms, Form 157 follows a manual filing process :
- It must be submitted physically
- Filed before the jurisdictional Assessing Officer
- Applicable especially for individuals without PAN
Key FAQs Clarified by Income Tax Department
1. Can Form 157 be edited after submission?
Yes. Since it is a manual form, corrections can be made:
- Before submission, or
- After submission via request to the Assessing Officer
2. Is proof of tax payment required?
No. Form 157 is only a declaration confirming no taxable income or PAN requirement —no tax payment proof is needed.
3. Is Aadhaar mandatory?
No. Aadhaar is not required in the form. However, providing a mobile number is recommended for communication.
4. Can Form 157 be filed online?
No. It is currently designed as a manual (offline) compliance form.
Why Form 157 Matters
Form 157 is part of a broader shift in the Income-tax Act, 2025 toward structured compliance and data tracking, even for individuals outside the tax base.
It also represents a split from earlier forms (like Form 30C/156), ensuring simplified compliance for individuals without PAN or taxable income.
Conclusion
Form 157 is a crucial compliance requirement for individuals leaving India without taxable income or PAN. With mandatory filing, manual submission, and event-based applicability, it ensures transparency in outbound travel from a tax perspective.
Professionals and individuals must stay updated with these FAQs to avoid last-minute compliance issues during international travel.
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