Form 157 Becomes Mandatory Declaration for Certain Overseas Travellers

Indian residents travelling abroad may now need to account for an additional tax compliance requirement even if they do not have a PAN or taxable income. Form 157 has been introduced under the updated framework of the Income Tax Act to address such cases.

The requirement applies at the time of departure and is event-specific rather than annual. Its objective is to formally declare non-tax liability before leaving India.

What Is Form 157 and Who It Applies To ?

Form 157 is a certificate required from individuals domiciled in India who are travelling overseas and either do not hold a PAN or do not earn income chargeable to tax in India. It serves as a declaration to tax authorities confirming the individual’s non-liability to income tax.

This requirement targets persons who fall outside the regular tax filing ecosystem. The form must be furnished before departure, making it directly relevant for international travellers.

Event-Based Nature of the Compliance

Unlike income tax returns or periodic filings, Form 157 is event-based in nature. It must be submitted each time an eligible individual travels outside India.

As a result, frequent travellers without a PAN may be required to file the form multiple times in a single year. The compliance is linked solely to the travel event and not to a financial year.

Submission Process and Documentation

Form 157 is currently designed for manual submission and has not been fully digitised. Travellers must submit it to their jurisdictional Assessing Officer before leaving India.

The documentation required is limited and primarily includes a valid passport or an emergency certificate if a passport is unavailable. PAN details may be furnished if available, though the form typically applies where PAN is absent.

Declaration Scope and Flexibility

The form functions purely as a declaration of non-taxability and does not require proof of tax payments or income statements. Since it is not an assessment or return, the compliance burden remains limited.

Corrections can be made prior to submission if errors are identified. Even after submission, changes may be requested through a formal correction process, providing procedural flexibility.

Read More: IRCTC Introduces Flexible Boarding Point.

Conclusion

Form 157 introduces a specific compliance requirement for Indian residents travelling abroad without PAN or taxable income. Its event-based structure ensures that each overseas departure is accompanied by a declaration of tax non-liability.

The manual process and limited documentation reflect its targeted scope outside regular tax filings. As international travel resumes and expands, awareness of Form 157 becomes increasingly relevant for affected travellers.

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