What is Form 157 and why is it a must for people without taxable income travelling abroad?

As India prepares for one of its most significant tax overhauls in decades, a new compliance requirement is set to change the pre-flight checklist for thousands of international travelers. Starting April 1, 2026, under the new Income-tax Act, 2025 and Income-tax Rules, 2026, individuals without taxable income or a Permanent Account Number (PAN) will be legally required to file Form 157 before leaving the country.

What is Form 157?

Form 157 is a newly introduced mandatory certificate/undertaking designed for persons domiciled in India who are traveling abroad.

Its primary purpose is to allow travelers to formally declare that they:

• Do not possess a PAN, or
• Have no income chargeable to tax in India

This form replaces part of the earlier compliance structure and is designed to improve documentation of non-taxable travelers.

Structural Change in the New System

Under the previous Income-tax Act, 1961, all travelers used a single manual document known as Form 30C.

Under the new regime, this has been split into two categories:

• Form 156: Fully electronic form for individuals with a PAN and taxable income
• Form 157: Manual form for individuals without PAN or taxable income

Who Must File It?

Form 157 applies to individuals who fall outside the tax net, including:

• Students traveling abroad for studies
• Homemakers
• Retired individuals without taxable income

If you are domiciled in India and do not have a PAN or taxable income, filing Form 157 is mandatory under Section 420(4) of the new Act.

A Manual Process in a Digital System

Despite most tax processes being digitized, Form 157 remains a fully manual submission.

It cannot be filed online because it applies to individuals without a PAN.

Submission Process:

Travelers must:

• Submit the form physically to the Jurisdictional Assessing Officer
• Provide a passport (or Emergency Certificate, if applicable)
• Include a self-declaration confirming non-taxable status

Frequency and Timing

• Form 157 is event-based, not annual
• It must be submitted each time the individual travels abroad
• Multiple trips = multiple submissions
• It must be filed at the time of departure

Why Is This Necessary?

The introduction of Form 157 reflects a broader push toward structured compliance and better data tracking.

Even for non-taxable individuals, the government aims to:

• Maintain transparency in outbound travel
• Document non-taxable departures systematically
• Strengthen administrative oversight of cross-border movement

Quick Tips for Travelers

• No tax proof required: The form itself is a declaration of non-taxable status
• Aadhaar optional: Not mandatory, but a mobile number is recommended for communication
• Corrections allowed: Errors can be corrected before submission or via formal request later

Travelers, especially students and families sending members abroad are advised to stay aware of these requirements to avoid last-minute compliance issues at the airport.

Published: 18 Apr 2026, 12:14 pm IST

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