With the introduction of the Income-tax Act, 2025 and Income-tax Rules, 2026, the government has tightened compliance for individuals leaving India. One of the most important developments is the income tax form 156, which has become a key requirement for outbound travellers.

This blog explains meaning, applicability, filing process, compjustifyarison of form 156 and 157, and many more.

Table of Contents

What is Income Tax Form 156?

Form 156 income tax is an undertaking/declaration required to be filed by persons domiciled in India at the time of leaving the country.

It is prescribed under:

Section 420(3) of the Income-tax Act, 2025
Rule 228 of the Income-tax Rules, 2026

Earlier, this requirement existed under Form 30C, but now it has been replaced with form 156.

Purpose of Form 156

The primary objective of form 156 income tax is:

To track individuals leaving India
To improve transparency and regulatory oversight

Unlike old provisions, it does not require tax payment proof, but acts as a declaration of details.

Who Needs to File Form 156?

Form 156 applies to:

Individuals domiciled in India
Having a valid PAN
Having income chargeable to tax in India
Leaving India (any purpose)

Form 156 Exceptions

Form 156 exceptions include cases where individuals may not be required to file the form, such as:

Persons not domiciled in India
Individuals without PAN and without taxable income (covered under Form 157)
Specific categories notified by tax authorities

Is Form 156 mandatory?

Yes, form 156 income tax is mandatory, subject to certain form 156 exceptions notified by the government.

Failure to comply may lead to:

Travel complications
Possible scrutiny from tax authorities

When to File Form 156?

Must be filed at the time of leaving India
It is event-based

This means that if you travel abroad multiple times, form 156 must be filed for each trip.

Details Required in Form 156

The form captures:

Personal Details

PAN (mandatory)
Passport

Travel Details

Travel dates
Purpose of visit
Duration of stay abroad

Aadhaar is not mandatory anymore.

Documents Required

To file form 156 income tax:

PAN (mandatory)
Passport
Emergency Certificate (if no passport)

Major Changes in Form 156 (2026 Update)

These are the key reforms in income tax form 156:

1. Split of Old Form 30C

Form 156 → For PAN holders
Form 157 → For non-PAN / no income

This clear separation of form 156 and 157 is one of the biggest compliance upgrades.

2. Shift to Digital Compliance

Earlier: Manual
Now: Fully online

3. Simplified Structure

Standardized fields
No unnecessary tax details

4. Better Data Tracking

Helps government track outbound individuals.

Form 156 vs Form 157

Particulars	Form 156	Form 157
Applicability	With PAN	Without PAN
Income	Taxable income present	No taxable income
Nature	Declaration	Certificate/undertaking
Mode	Online	Mostly manual
Mandatory	Yes	Yes (if applicable)

Understanding form 156 and 157 is essential to avoid incorrect filing.

Frequently Asked Questions (FAQs)

Is Form 156 a tax clearance certificate?

No.
It is not a tax clearance certificate, but a declaration of tax-related details.

Can Form 156 be revised after submission?

No.
Once submitted, it cannot be edited or revised.

What happens if I don’t file Form 156?

Non-compliance may lead to Issues during travel and possible scrutiny by tax authorities.

Is Form 156 required for NRIs?

Generally, Income Tax Form 156 applies to persons domiciled in India.
NRIs may not be required unless they fall under specified conditions.

Is Form 156 required for students going abroad?

Yes, if The student is domiciled in India and Has PAN and taxable income.
Otherwise, Form 157 may apply.

Is Form 156 applicable for business or work travel?

Yes.
The purpose of travel (business, job, tourism, education) does not change applicability of form 156 income tax.

Has Form 156 replaced any old form?

Yes.
Income tax form 156 replaces the earlier Form 30C, with updated digital compliance requirements.

Can a person without a PAN file Form 156?

No.
Such individuals must file Form 157 instead, as per the distinction between Form 156 and 156.

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Income Tax Form 156 for Foreign Travel