Traveling Abroad Without a PAN Card? Don't Skip This Mandatory Form

Traveling Abroad Without a PAN Card? Don't Skip This Mandatory Form

The New Travel Rule for Non-Taxpayers

Planning a long-awaited overseas holiday or sending your child abroad for studies? If you or your family members do not pay income tax or own a PAN card, you need to add one more document to your pre-travel checklist: Income Tax Form 157.

While digital compliance handles regular taxpayers via Form 156, the Government of India rolled out Form 157 specifically to close administrative tracking gaps for individuals completely outside the traditional tax net.

What Exactly is Form 157?

Historically, tax authorities used complex, multi-purpose travel clearance certificates to monitor high-value international departures. To streamline data handling, the Central Board of Direct Taxes (CBDT) split the older travel forms:

Form 156: An e-form completed online by travelers who have an active PAN.

Form 157: A manual, physical undertaking designed exclusively for individuals who do not possess a PAN or earn taxable income.

Because it targets people without an existing digital footprint on the e-filing portal, Form 157 is strictly a manual, paper-based submission.

Who is Required to File It?

You must submit Form 157 if you fulfill all three of these strict parameters:

  • You are domiciled (a permanent resident) in India.
  • You are leaving the country via an international flight, cruise, or land border.
  • You do not hold a PAN and do not have an annual income that crosses the taxable threshold.

Who is Exempt?

  • Anyone who possesses a PAN card (you must file the online Form 156 instead).
  • Foreign nationals or tourists visiting India.

Real-World Case Studies

To understand how this functions in daily life, let’s look at two practical examples:

Example 1: The Dependent Student

The Scenario: Aarav is an 18-year-old student from Delhi who has secured admission to a university in the UK. He does not earn an income and has never needed to apply for a PAN card.

The Verdict: Aarav must file Form 157 before his flight. He needs to download the form, fill in his university travel details, and hand it to his local tax officer to secure an acknowledgment before arriving at the airport.

Example 2: The Non-Earning Homemaker

The Scenario: Sunita is a homemaker traveling to Dubai for a two-week vacation with her husband. Her husband is a salaried tech worker who pays regular taxes. Sunita does not have an independent income stream or a PAN card.

The Verdict: While her husband will fill out the digital Form 156, Sunita must manually file Form 157. Her trip is purely for tourism, but the event-based law dictates that her individual departure requires this physical certificate.

How to File Form 157: Step-by-Step

Because this process remains offline, you must factor it into your travel itinerary at least 7 to 10 days before your departure date.

[Download Form 157] ➔ [Fill Out Travel & Passport Details] ➔ [Locate Local JAO Office] ➔ [Submit Manually & Get Receipt]
  1. Download the Document: Save the official template directly from the Income Tax Department Form Repository.
  2. Fill the Fields: Enter your full name, residential address, passport number, destination, travel purpose, and estimated duration of stay.
  3. Locate your Jurisdictional Assessing Officer (JAO): Since you lack a PAN to trace your profile automatically, locate your physical local tax circle based entirely on your permanent place of residence.
  4. Submit and Carry: Present the signed manual form along with a copy of your passport to the JAO. Keep the stamped, acknowledged receipt copy safely inside your passport holder when passing through airport immigration.

Frequently Asked Questions (FAQs)

Q1: Is Form 157 required for every single international trip?

Yes. Form 157 is an event-based compliance requirement. You must submit a fresh manual declaration every single time you depart India, regardless of whether you travel multiple times in a single year.

Q2: Do I need to attach bank statements or proof of income?

No. Form 157 is a self-certification of non-taxability. You do not need to attach proof of tax payments, income certificates, or asset declarations.

Q3: What documents are mandatory to carry for submission?

You only need to present your valid Passport. If a passport is temporarily unavailable due to administrative issues, an official Emergency Certificate issued by the government is accepted.

Q4: Can I leave the Aadhaar field blank?

Yes. Under the streamlined 2026 rules, Aadhaar is no longer mandatory on Form 157. However, providing an active mobile number is highly encouraged to ensure quick verification by the department.

Q5: What happens if I make a mistake on the form?

If you spot an error before submission, simply fill out a clean copy. If you notice an error after handing it in, you can file a physical rectification request directly with your Assessing Officer to update the records.