International Travel Advisory: If you are planning an international trip, there is a new compliance step you may need to keep in mind. Under the updated Income-tax Act, 2025, certain travellers must submit a declaration before leaving India. This applies even to those who do not earn taxable income or do not have a PAN card. The requirement centres around Form 157, a document designed to inform tax authorities about your status.
The move is aimed at improving tracking and ensuring tax-related records are maintained, even for individuals outside the formal tax system.
Form 157 is meant for individuals who are not part of the tax net. This includes people who do not have a PAN or are not required to obtain one, and those who do not earn taxable income in India. It replaces the earlier Form 156, which required PAN details under the older system.
The form acts as a self-declaration confirming your tax status. You need to provide basic information such as identity details and the purpose of travel. Supporting documents, such as a passport or an emergency travel certificate, may be required for verification.
It is important to note that this is not a one-time form. If you fall under this category, you must submit Form 157 each time you travel abroad. Frequent travellers without a PAN or taxable income will need to repeat the process for every trip.
Unlike many modern tax services, Form 157 is not available online. Travellers must fill it out manually and submit it to their local Income Tax Assessing Officer before departure.
The process is relatively simple as it does not require proof of tax payments. Since it is based on self-declaration, the focus is on accurately stating your status rather than submitting financial records.
The government may notify certain exemptions, so not everyone will need to file this form. However, those who ignore this requirement could face issues while travelling. Checking your eligibility in advance can help avoid last-minute complications and ensure a smooth departure from India.
