New Requirement: File Form 157 Before Traveling Abroad Without PAN
Donβt have PAN or taxable income? You must file Form 157 before travelling abroad
Mint
Image: Mint
Individuals without a Permanent Account Number (PAN) and taxable income must file Form 157 with the Income Tax Department before departing India. This new requirement under the Income Tax Act, 2025, aims to enhance compliance and track outbound travelers who are not in the tax bracket.
- 01Form 157 is mandatory for outbound travelers without PAN and taxable income.
- 02This form replaces the older Form 156 under the previous tax regime.
- 03It must be filed manually each time a person leaves India.
- 04No additional documents are required, but providing a mobile number is recommended.
- 05The form can be corrected before submission to the Assessing Officer.
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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.
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This requirement affects individuals traveling abroad without a PAN, ensuring they comply with tax regulations.
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