Under the Income Tax Act, 2025, individuals planning to leave India without a Permanent Account Number (PAN) and taxable income must file Form 157 with the Income Tax Department. This form serves as a declaration for outbound travelers and replaces the previous Form 156. Unlike its predecessor, which could be filed online, Form 157 must be submitted manually at the time of departure. It is required each time a person exits the country. The form does not require additional documentation, although providing a mobile number is encouraged for faster communication. Individuals can correct the form before submission to the Jurisdictional Assessing Officer if needed. The IT Department emphasizes that this new requirement aims to improve compliance and gather information on travelers outside the tax bracket.