If you are planning to travel abroad and do not have a PAN, or your income is not chargeable to tax, you are required to submit Form 157 before departure. This is a mandatory self-declaration under Section 420(4) of the Income-tax Act, 2025 – corresponding to Section 230(1) of the 1961 Act.
Event-Based Compliance
Self-Declaration
Manual Submission Only
No Tax Proof Required
What is Form 157
Form 157 is a specialised certificate for individuals domiciled in India who are leaving the country but either do not possess a PAN or do not have income chargeable to tax. It is a formal declaration to the tax authorities that you have no outstanding tax liabilities that would prevent your travel.
The form was created by splitting the older Form 156 (formerly Form 30C) to simplify the process for low-risk travellers. Unlike Form 156, Form 157 does not require you to attach proof of tax payments. The form itself serves as the declaration that no tax is due.
Form 157 Fields – Complete Breakdown
The official PDF is divided into two parts personal information and travel details – followed by an undertaking and verification. Every field listed below is drawn from the official form structure.
Part A: Personal Information
| Field | What to Enter | Type |
|---|---|---|
| Full Name | First, middle, and last name — no abbreviations permitted | Required |
| Father / Husband Name | Full name without abbreviations | Required |
| PAN | Enter if allotted. Leave blank if you have no PAN. | If allotted |
| Address | Country, door/flat number, street, PIN code, post office, area, district, and state | Required |
| Mobile Number | Include country code | Required |
| Email ID | Active email address for department communication | Required |
| Nature of Business / Profession | Brief description of how you earn your livelihood in India | Required |
Travel and Identity Details
| Field | What to Enter | Type |
|---|---|---|
| Purpose of Visit | Reason for travel – e.g. tourism, education, family visit | Required |
| Estimated Stay Period | Duration you expect to remain outside India | Required |
| Passport Number | Document number as printed on your passport | Required |
| Date of Issue | In DD/MM/YYYY format only | Required |
| Country of Issue | Country where the passport was issued | Required |
| Place of Issue | Specific city or issuing office | Required |
| Emergency Certificate | Certificate issued by the relevant country’s authority, only if you hold no valid passport | If no passport |
The Undertaking – Section 420(4)
You must select the ground on which you are filing this form instead of a standard tax clearance. Strike out the options that do not apply to you. Only the applicable option must remain.
Strike Out Options That Do Not Apply
- No PAN has been allotted under the Income-tax Act, 2025 or any repealed tax law
- Total income is not chargeable to tax
- Not legally required to obtain a PAN under applicable rules
Form 156 vs Form 157 Comparision, Which Form Do You Need
Both forms are departure compliance documents under the Income-tax Act, 2025. They were created by splitting the older Form 30C (Rule 43 of the 1962 Rules). Which form you need depends entirely on whether you hold a PAN and whether your income is chargeable to tax.
Use Form 156 if you
- Have a PAN allotted to you
- Have income chargeable to tax in India
- Can file through the e-filing portal
- Are a salaried individual, professional, or business person
Use Form 157 if you
- Do not have a PAN
- Have no income chargeable to tax
- Are not legally required to obtain a PAN, Mannula Submission Only
- Are a homemaker, student, or retired person below the exemption limit
Verification
Sign a declaration confirming that all information provided is true and correct and that no relevant facts have been concealed. Include your Place, Date, and Designation (if applicable).
When submitting Form 157 to the Assessing Officer, carry the following documents.
- Copy of Passport
- Self-attested photocopy of relevant pages. Required for identity and travel verification.
- Emergency Certificate
- Only if you do not hold a valid passport. Issued by the relevant country’s embassy or competent authority.
- PAN Card Copy
- Only if a PAN has been allotted to you. If you have no PAN, this document is not required.
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Frequently Asked Questions (FAQ)
Where can I download the Form 157 PDF?
The form is available on the official Income Tax Department portal and on authorised resource websites like Fillable.in.
Is Form 157 mandatory for every overseas trip?
Yes. Form 157 is event-based compliance. If you meet the criteria no PAN or no taxable income you must file it every time you depart India, not once per year.
Can I file Form 157 online?
No. Form 157 is currently a manual form. It is filed in person with your jurisdictional Assessing Officer, as it is designed for individuals who may not have PAN-linked e-filing credentials.
What happens if I make a mistake on the form?
Before submission, correct it directly on the form. After submission, you must approach the Assessing Officer and request acceptance of a rectified version.
Do I need an Aadhaar number for Form 157?
No. Aadhaar is not required in the personal details section of Form 157.