New travel rule: What Form 157 means for non-taxpayers

April 23, 2026 Finance Talk Valli Sarvani

International travel from India now comes with an added compliance step for certain individuals.

Under the Income Tax Act, 2025, those without taxable income or a PAN must submit Form 157 before leaving the country.

This new requirement replaces the earlier Form 156 system. However, unlike its predecessor, Form 157 specifically targets individuals outside the tax net.

The goal is to improve monitoring of outbound travellers and strengthen compliance mechanisms. As a result, the government can better track individuals who are not part of the formal tax system.

Form 157 acts as a simple declaration. It confirms that the traveller has no income chargeable to tax in India or is not required to hold a PAN.

Importantly, it does not ask for details about tax payments. Therefore, the process remains straightforward and minimally intrusive.

The rule applies at the time of departure. Moreover, it is event-based, meaning travellers must file it every time they go abroad.

Consequently, frequent travellers without taxable income will need to submit the form repeatedly.

Unlike the previous online system, this form cannot be filed digitally. Instead, individuals must submit it manually to their jurisdictional Assessing Officer.

While this may seem less convenient, it allows applicants to make corrections before submission. Additionally, rectification requests can be filed even after submission if needed.

The documentation requirements are limited. Travellers need to provide a passport or PAN, if available.

In cases where a passport is not present, an Emergency Certificate issued by the authorities can be used. No additional supporting documents are necessary.

Although providing Aadhaar details is optional, including a mobile number is recommended. This helps speed up communication and verification processes.

Form 157 introduces a more inclusive compliance framework. While it adds a step for some travellers, it also simplifies declarations for those outside the tax system.

Image from Pxhere (Free for commercial use / CC0 Public Domain)

Image Published on February 13, 2017