New Rule for Foreign Travel: Now, Those Without a PAN Card Must Fill Out This Specific Form—Otherwise, They Won't Be Able to Fly

New Rule for Foreign Travel: A new regulation has come into effect for individuals traveling abroad. If you do not possess a PAN, it is now mandatory to fill out Form 157 before departing for a foreign country; this rule became effective on April 1, 2026.

New Rule for Foreign Travel: If you are a frequent international traveler, here are some important points you should know. The government has implemented a new rule for Indian citizens traveling abroad, which came into force on April 1, 2026. Under this regulation, any individual who does not possess a PAN (Permanent Account Number)—or whose income falls outside the taxable bracket—is now required to fill out Form 157 prior to traveling overseas. This new form replaces the previous Form 156.

What is the New Rule?

Now, let's understand the government's underlying objective behind this move. The government has introduced this provision under the Income Tax Act, 2025, and the Income Tax Rules, 2026. The clear objective is to maintain a record of individuals who, despite not paying taxes, frequently travel abroad. This initiative will facilitate better tracking of data related to international travel and contribute to strengthening the overall tax system.

What is Form 157?

According to the Income Tax Department, Form 157 serves as a type of certificate that must be submitted by residents of India who are planning to travel abroad but do not possess a PAN. Previously—prior to this change—travelers were required to submit Form 156, for which a PAN was a mandatory requirement.

A Separate Form for Every Trip

It is important to note that this form is "event-based"; this means that you must fill out a new Form 157 for *every single instance* of traveling abroad. This mechanism will enable the government to track the frequency with which an individual travels to foreign countries.

How to Apply?

While the previous Form 156 could be filled out online, Form 157 cannot be submitted electronically.
It must be submitted manually by visiting the office of the concerned regional Income Tax Officer. If necessary, amendments can also be made to it at a later stage.
Which documents will be required?

Before filling out the form, familiarize yourself with the necessary documents, such as:

A passport or Emergency Certificate
Personal details, such as name and address
The purpose of the travel
Additionally, the estimated duration of the stay abroad

Providing an Aadhaar number is not mandatory; however, providing a mobile number is considered advisable for verification purposes. This is a simple self-declaration form, and it is not necessary to provide details regarding tax payments. This rule applies specifically to individuals who do not possess a PAN.

On whom does it not apply?

This rule does not apply to all travelers.

If you possess a PAN and regularly file Income Tax Returns, you will not be required to fill out Form 157. For such individuals, the process for international travel will remain exactly as it was previously.