Form 156 is a departure declaration form introduced under the Income Tax Act, 2025. It has to be filed by persons domiciled in India at the time of leaving the country. It replaces the earlier Form 30C used under the old tax law.
It is important to understand that:
- Form 156 is not a tax payment form
- It is simply a self-declaration of your travel and identity details
- It helps the tax department maintain a record of individuals leaving India
You are required to file Form 156 only if all the following conditions apply to you:
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You are domiciled in India:
This means your permanent home or legal residence is in India, even if you are traveling abroad for a short or long duration.
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You are leaving India (traveling abroad):
The form is required at the time of departure, whether your travel is for work, business, education, or personal reasons.
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You have a valid PAN (Permanent Account Number):
Form 156 is specifically meant for individuals who are registered taxpayers in India and have an active PAN.
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You have income that is taxable in India:
This includes salary, business income, capital gains, rental income, or any other income on which tax is applicable in India.
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Your tax compliance needs to be reported at the time of departure:
The form acts as a declaration to confirm your identity and travel details, helping the tax department keep track of individuals with taxable income leaving the country.
Here’s the difference between Form 156 and Form 157 in simple terms:
Form 156 is for people who have a PAN and earn taxable income in India. It is filed online on the income tax portal and is covered under Section 420(3).
Form 157, on the other hand, is for people who do not have a PAN or do not have any taxable income in India. This form is generally filed manually (offline) and comes under Section 420(4).
Both forms are part of the new rules under the Income Tax Act, 2025, and will be applicable from 1 April 2026.
Form 156 is a form that must be filed every time a person domiciled in India leaves the country during the year. Whether you are traveling for business, leisure, employment, etc.
However, this is not required if the person has no income chargeable to tax (i.e., income below the basic exemption limit).
Form 156 is not an annual compliance requirement, but has to be filed every time a person leaves the country.
Note: Once Form 156 is filed, it cannot be changed, edited, or revised. Therefore, it is important to verify all the details and information before submitting the form.
Before you start filing Form 156, it is important to keep the following documents and details ready:
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PAN card
You must have a valid PAN, as Form 156 is specifically meant for individuals who are registered taxpayers in India. Your PAN will be used to log in to the income tax portal and link your details with the form.
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Passport
A valid passport is required to enter key travel details such as your passport number, date of issue, and expiry date. Make sure the information matches exactly with your passport to avoid errors.
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Emergency Certificate (if passport is not available)
If you do not have a passport in certain situations (such as emergency travel), you can provide details of an Emergency Certificate issued by the authorities instead.
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Mobile number for verification
Your active mobile number is required for verification of information & details.
Form 156 is a simple declaration form that captures your basic identity and travel details when you are leaving India. It does not require any information related to tax payment.
The form typically includes the following details:
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Name of the person leaving India
Your full name as per official records.
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PAN details
Your Permanent Account Number to identify you as a taxpayer.
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Passport or Emergency Certificate details
Passport number or Emergency Certificate number, as applicable.
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Passport information
Details such as date of issue, date of expiry, and country of issue.
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Estimated duration of stay outside India
The expected period for which you will be staying abroad.
Form 156 under the Income Tax Act, 2025 is filed completely online through the Income Tax e-filing portal. There is no offline or manual filing option available for this form.
Follow these steps to file it correctly:
Step 1: Register on the e-filing portal
Visit the Income Tax e-filing website and register using your valid PAN details.
If you already have an account, you can simply log in and move to the next step.
Step 2: Log in and select Form 156
Log in to your account and go to the ‘Forms’ section on the dashboard.
From the list of available forms, select Form 156.
Step 3: Fill in the required details
Enter all the necessary information carefully, including:
- Personal details
- Passport or Emergency Certificate details
- Purpose of travel
- Estimated duration of stay outside India
Make sure all details are accurate to avoid errors.
Step 4: Verify the form
You need to verify the form using any one of the following methods:
- Electronic Verification Code (EVC) through a pre-validated bank account or Demat account
- Net banking or ATM-based verification (depending on your bank)
- Digital Signature Certificate (DSC)
Step 5: Submit the form
After verification, submit the form. An acknowledgment number will be generated. Save this acknowledgment number carefully, as it serves as proof of filing.
The shift from the Income Tax Act, 1961 to the Income Tax Act, 2025 has brought several important updates to departure-related forms. Here are the major changes:
Single form replaced with two separate forms
Earlier, Form 30C was used for both PAN holders and non-PAN holders. Under the new system, this has been divided into two forms:
- Form 156 for individuals with PAN and taxable income (filed online)
- Form 157 for individuals without PAN or without taxable income (generally filed offline)
Introduction of a standard format for personal details
The new framework uses a uniform structure for capturing personal information across all departure forms. This makes the process more consistent and easier to understand.
New terminology: “Tax Year”
The earlier terms Assessment Year and Financial Year have been replaced with a single term—Tax Year—to simplify reporting across forms.
Shift to complete online filing
Form 156 is now fully digital and must be filed through the Income Tax e-filing portal. In contrast, the earlier Form 30C was a manual form, making the process slower and less streamlined.
