If you are planning to travel abroad from India and do not have a Permanent Account Number (PAN) or taxable income, a new rule requires you to file Form 157 before departure. This certificate is a declaration to the tax authorities that you are not liable for income tax or PAN-related compliance. It is now a mandatory part of the travel process for such individuals.
Form 157 applies to Indian residents leaving the country who either do not hold a PAN or do not earn taxable income in India. Unlike annual tax returns, this form is event-based—meaning it must be filed each time you travel abroad. Frequent travellers without PAN may therefore need to submit it multiple times in a year.
The submission process is manual and must be done with your jurisdictional Assessing Officer before departure. Required documents include your passport (or emergency certificate if applicable) and PAN details if available. No proof of tax payments is needed, since the form only declares non-taxability. Corrections can be made before submission, and even later with a formal request.
For smooth travel, ensure you check whether Form 157 applies to you, prepare documents in advance, and allow time for manual submission. This proactive step will help avoid last-minute hassles at the time of departure.
