No PAN, No Tax? File Form 157 Before Flying Abroad
New law mandates manual filing for non-taxable travellers
Students, homemakers, retirees must comply at every departure
By Legal Reporter
New Delhi: April 20, 2026:
Starting April 1, 2026, India will require all individuals without taxable income or a PAN to file Form 157 before traveling abroad. This new rule under the Income-tax Act, 2025 aims to tighten compliance and track non-taxable departures. Students, homemakers, and retirees are among those most affected.
Form 157: India’s New Travel Compliance Rule for Non-Taxpayers
Key Legal Framework
- Income-tax Act, 2025 & Rules, 2026: Introduces structural changes to compliance for outbound travellers.
- Section 420 (4): Makes Form 157 mandatory for individuals domiciled in India without PAN or taxable income.
- Form 156 vs. Form 157:
- Form 156: Electronic filing for PAN holders with taxable income.
- Form 157: Manual filing for those outside the tax net.
- Replacement of Form 30C: Earlier universal compliance form now split into two categories for better documentation.
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Why Form 157 Matters
- Transparency: Ensures even non-taxable individuals are documented.
- Data Tracking: Helps government monitor outbound travel systematically.
- Administrative Oversight: Strengthens control over cross-border movement.
Filing Requirements
- Who Must File?
- Students going abroad for studies
- Homemakers traveling internationally
- Retired individuals without taxable income
- Submission Process
- Physical submission to Jurisdictional Assessing Officer
- Passport or Emergency Certificate required
- Self-declaration confirming non-taxable status
- Frequency
- Event-based, not annual
- Must be filed each time before departure
- Multiple trips = multiple filings
Quick Traveler Tips
- No tax proof required: Declaration itself suffices.
- Aadhaar optional: Mobile number recommended for communication.
- Corrections allowed: Errors can be fixed before submission or later via request.
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FAQ: Understanding Form 157
Q1. What is Form 157?
A mandatory certificate for individuals without PAN or taxable income, required before traveling abroad.
Q2. Who needs to file it?
Students, homemakers, retirees, and anyone domiciled in India without taxable income or PAN.
Q3. How is it different from Form 156?
Form 156 is electronic for PAN holders with taxable income; Form 157 is manual for non-taxable individuals.
Q4. How often must it be filed?
Every time you travel abroad. It is event-based, not annual.
Q5. Where do I submit it?
Physically to your Jurisdictional Assessing Officer, along with passport and self-declaration.
Q6. Is Aadhaar mandatory?
No, but a mobile number is recommended for communication.
Q7. What happens if I don’t file?
Non-compliance may lead to denial of departure clearance at the airport.
Q8. Can errors be corrected?
Yes, either before submission or later through a formal request.
Risks & Challenges
- Airport Delays: Missing Form 157 could block departure.
- Manual Burden: Unlike digital tax filings, this requires physical submission.
- Multiple Trips: Frequent travellers must repeat the process each time.
Conclusion
Form 157 marks a new era of compliance for India’s outbound travellers. While it adds paperwork for non-taxpayers, it reflects the government’s push for structured documentation and transparency. Students and families should prepare well in advance to avoid last-minute hurdles at airports.