No PAN, no taxable income, but travelling outside India? You must file this form compulsorily

Planning to leave India but don't have a PAN card or any taxable income? There is a form you need to file before you go, and under the new Income Tax Act 2025, the rules around it have changed.

Form 157 is a mandatory declaration certificate for individuals domiciled in India who are travelling abroad and fall outside the tax bracket. It replaces Form 156 from the old tax regime and is part of a broader push by the IT department to maintain better compliance records on outbound travellers who are not otherwise captured in the tax system.

There is one significant change from the earlier process: while Form 156 can be filed online through the IT department's e-filing portal, Form 157 must be submitted manually. There is no digital option.

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What the IT Department says

The department has been explicit about who this applies to and why. "Form 157 is a certificate to be furnished by persons domiciled in India leaving India. It is to be filed at time of departure. These persons are those without PAN, without chargeable income or are not required to take PAN," the IT Department stated.

On its mandatory nature, the department added: "Form 157 is mandatory subject to exceptions notified, if any, by the government from time to time."

Every trip counts

One detail that catches many travellers off guard: the form is not a one-time filing. It must be submitted each time the applicable person leaves India. "Form 157 is event-based and is filed each time the applicable domiciled person is leaving India. Thus, the frequency of filing is dependent on the number of journeys undertaken by a domiciled person outside India," the IT Department said.

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What you need to file it

The documentation required is minimal. Travellers need to present either their passport or PAN card if available. In the absence of a passport, an Emergency Certificate issued by the relevant country's authority is accepted as a substitute.

Importantly, no supporting documents or proofs need to be attached. The IT Department clarified that the form is straightforward in its scope: "Form 157 is a simple declaration in form of certificate giving details of the person leaving India certifying that the person has no income chargeable to tax in India or is not required to have PAN. Tax payments are not part of the details to be given."

Aadhaar details are not required, though the department recommends providing a mobile number to facilitate faster communication and verification.

How to submit, and how to correct it

The form must be submitted in person to the Jurisdictional Assessing Officer before departure. Since it is a manual process, corrections can be made either before submission or after the fact, by making a formal request to have the rectified version taken on record.

For frequent travellers who fall outside the tax net, this is now a routine compliance step, one that needs to be factored in before every international journey.