Filling Out Form 156 Before International Travel is Mandatory, But the Portal Remains Inaccessible

Income Tax Form 156: If you are planning a trip abroad during these summer holidays, a new rule introduced by the Income Tax Department could add to your worries. According to recent amendments to the Income Tax Rules, 2026, it is now mandatory for every PAN card holder to fill out ‘Form 156’ online before traveling overseas. The problem, however, is that while the rule came into effect on April 1, 2026, there is currently no link or utility available on the Department's portal to submit the form. This technical glitch has caused significant distress among travelers and tax experts alike.

What is this New Rule and Form 156?

According to a report by *Business Today*, the government has amended Rules 228-229 of the Income Tax Rules via a notification (G.S.R. 198(E)). Effective immediately, every Indian citizen must submit ‘Form 156’ on the e-filing portal before embarking on any international journey. In this form, you are required to provide details regarding the purpose of your travel and the intended duration of your stay abroad. The government's objective is to enhance transparency within the tax system and to monitor significant expenditures.

How Can the Rule Be Complied With If the Form Is Missing from the Portal?

Weeks have passed since the rule came into force, yet there is absolutely no trace of this form on the Income Tax Department's website. CA Anupam Sharma has raised this serious issue before the Central Board of Direct Taxes (CBDT). He pointed out that while the rule is active on paper, there is currently no technical mechanism available for its submission. Consequently, individuals are unable to comply with the law, even if they wish to do so.

Could Your Travel Plans Be Halted at the Airport? The greatest fear is haunting those students and business professionals whose flights are scheduled for the coming days. The apprehension is that immigration or customs officials at the airport might demand to see the receipt for this form. If the portal itself is non-functional, where are passengers supposed to obtain this proof? Experts suggest that, in the absence of any official clarification, passengers could face questioning or delays at the airport—an ordeal that would undoubtedly mar their travel experience.

So, what is the way forward?

Tax experts have demanded that this rule be suspended—or that a ‘grace period’ (additional time) be granted—until the portal is fully operational. The CBDT has also been urged to coordinate with the Ministry of Home Affairs and the Immigration Department to ensure that no passenger faces harassment at the airport. For the time being, everyone awaits the department's next move or an official circular to resolve this prevailing state of uncertainty.