Under the previous income tax regulations, possessing a Permanent Account Number (PAN) was a prerequisite for submitting ‘Form 156’ by individuals traveling outside India. While ‘Form 156’ could be filed electronically via the Income Tax Department’s portal previously, the new ‘Form 157’ necessitates manual submission as per the IT Act, 2025.
This updated requirement applies specifically to those without a PAN or taxable income who are planning international travel.
The transition from ‘Form 156’ to ‘Form 157’ marks a shift from online to manual filing for certain outbound travelers, in accordance with the provisions outlined in the IT Act, 2025.