Complete These Essential Tasks Before Traveling Abroad: Government Revises Rules for Those Without a PAN..

If you have no taxable income and do not possess a PAN (Permanent Account Number), yet are planning to leave the country, you are required to submit a Form 157 certificate to the Income Tax (IT) Department. This is a declaration form that is mandatory under the IT Act, 2025 (subject to certain exceptions). It has replaced forms such as Form 156 under the old tax regime, and its objective is to ensure better compliance by obtaining information regarding travelers who fall outside the tax net.

Under the old IT system, a PAN was mandatory for submitting Form 156, which travelers departing the country were required to file. While Form 156 could be submitted via the IT Department's e-filing portal under the old system, Form 157—under the IT Act, 2025—can only be submitted manually. According to the IT Department, Form 157 is a certificate that must be submitted by residents of India who are departing the country. It is required to be submitted at the time of departure.

This applies to individuals who do not possess a PAN, have no taxable income, or are not required to obtain a PAN. The Department has stated that Form 157 is mandatory, unless the government notifies specific exceptions from time to time. The IT Department further clarified that Form 157 is event-based; it must be submitted each time the concerned individual departs from India. Consequently, the frequency of submission depends on how often the individual travels outside the country.

**Documents Required for Submitting Form 157**

The passport or PAN (if available) of the individual departing from India.

In the absence of a passport, an emergency certificate issued by the country of origin.

**No Need to Provide Aadhaar Details**

When submitting the form, there is no requirement to attach any supporting evidence or additional documents. The IT Department stated that Form 157 serves as a simple declaration in the form of a certificate, providing details regarding an individual departing from India and certifying that said individual has no taxable income in India or is not required to obtain a PAN. Providing details regarding tax payments is not a component of this form. While furnishing Aadhaar details is not mandatory, the IT Department notes that providing a mobile number facilitates faster communication and verification. Consequently, the IT Department has suggested that individuals filing this form may choose to provide their mobile numbers at the time of submission.

**The Form Cannot Be Processed Online**
This form cannot be processed online; it must be submitted manually—and exclusively—by the individual departing from India, specifically to their respective ‘Jurisdictional Assessing Officer.’ Since ‘Form 157’ is a manual document, it can be rectified before its submission to the ‘Assessing Officer’; furthermore, even after submission, it remains possible to effect corrections by requesting that the amended form be incorporated into the official records.

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