Form 157: What Indian Travellers Should Know Before Their Next International Trip

2026/04/25

Planning to travel abroad from India soon? A newly introduced requirement—Form 157- has sparked curiosity and some confusion among travellers. The good news: for most people, nothing really changes. But for a specific group, this new declaration is something to keep in mind before heading overseas.
Let’s break it down in a clear and practical way.

A New Travel Rule Comes into Effect
Starting April 1, 2026, the Government of India introduced Form 157 under the Income-Tax Act, 2025. This declaration is designed to capture travel details of individuals who are not part of the formal tax system.
While the update may sound significant, it only applies to a limited set of travellers.

So, What Exactly Is Form 157?
Form 157 is a mandatory declaration for individuals residing in India who:
* Do not have a Permanent Account Number (PAN), or
* Do not file income tax returns
This new form replaces the earlier Form 156 and must be submitted before every international journey.
The objective is straightforward: improve financial transparency and maintain records of outbound travellers who fall outside the tax net.

Who Needs to Pay Attention?
If you’re someone who lives in India but does not hold a PAN or hasn’t been filing taxes, this rule applies to you.
A quick scenario:
Imagine you’re travelling abroad for leisure or personal reasons but don’t have a PAN. In this case, you may need to complete and submit Form 157 prior to departure.

Key Highlights You Shouldn’t Miss
* Form 157 is not a one-time form—it must be submitted before each international trip
* Frequent flyers without PAN will need to file it repeatedly
* The process is currently offline, requiring physical submission
* Corrections, if needed, can be handled through your Assessing Officer

How Do You Submit Form 157?
Unlike most modern tax services, this process hasn’t gone digital yet. Travellers are required to submit the form manually to their jurisdictional Assessing Officer.
Documents typically required:
* Valid passport or emergency certificate
* PAN (if available)
* Active mobile number
In most cases, no additional paperwork is needed.
Is Tax Clearance Mandatory for Everyone?
Not at all. There has been widespread misinformation suggesting that every traveller must obtain a tax clearance certificate before flying abroad. That’s simply incorrect.
Tax clearance (ITCC) is required only in specific situations, such as:
* Individuals without a PAN
* Cases involving significant financial discrepancies
* Large pending tax liabilities (generally exceeding ₹10 lakh)
* Situations flagged by authorities for revenue risk
For the majority of travellers, international trips continue as usual without extra formalities.
What If You Already Have a PAN?
If you’re a PAN holder and regularly file your income tax returns, you’re largely unaffected by this update.
* No requirement to submit Form 157
* No need for tax clearance in routine cases
* Travel plans remain smooth and uninterrupted
Additional checks may arise only in exceptional scenarios, such as ongoing investigations or major unpaid dues.
Why Was Form 157 Introduced?
This move is part of a broader initiative to strengthen financial oversight and plug potential loopholes. By tracking travel activity of individuals outside the tax framework, authorities aim to enhance compliance—without burdening regular taxpayers.

Frequently Asked Questions
1. Does Form 157 apply to all travellers?
No, it is primarily meant for individuals without a PAN or taxable income.
2. Do I need tax clearance before every trip abroad?
No. It’s only required in rare and specific circumstances.
3. Can I submit Form 157 online?
At present, the process is entirely offline.
4. I travel frequently—do I need to file it every time?
Yes, the form must be submitted before each international journey.
5. Will this impact salaried professionals or tourists?
Most salaried individuals with proper tax records will not be affected.

Final Word
Form 157 is a targeted compliance measure—not a blanket requirement for all outbound travellers. If you’re already part of India’s tax system with a valid PAN, you can continue planning your international trips just as before.
For those who fall outside that system, it’s simply a matter of staying informed and completing a quick pre-travel step.
At Marvel Travels – Corporate & Leisure, we’re here to keep your journeys seamless and stress-free. If you need assistance with travel documentation or planning your next global escape, our team is always ready to help.

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