Form 156 of the Income Tax Act 2025: Complete guide to India’s new Departure Compliance Form

If you are leaving India and hold a PAN, you now need to file form 156, that is a departure undertaking which is introduced under the Income Tax Act 2025, replacing the old Form 30C effective April 2026. 

What is Form 156 as per the Income Tax Act 2025 ?

Form 156 is an undertaking which has to be furnished by people domiciled in India at the time of  leaving the country, which also serves as a departure compliance declaration and not a tax payment form. 

Quick Reference-Old Vs New Framework

Who Should File Form 156? 

Form 156 must be filed by persons domiciled in India, who are leaving India subjected to exceptions that the Central Government may notify from time being. 

There are two conditions that must be met for Form 156 to apply.

Firstly, the person must hold a valid PAN (Permanent Account Number) and 

Secondly, the person must have income chargeable to tax in India. 

In case if either of the above mentioned conditions are not met, for instance, the person does not have a PAN, or does not have any income chargeable to tax in India, Form 156 will not apply. In such instances, the relevant form is form 157 mentioned under Section 420(4) of the Income Tax Act, 2025. Form 157 is filed manually before the Jurisdictional Assessing Officer. 

Comparison of Form 156 with Form 157

Is it Mandatory to File Form 156 Before Leaving India ?  

Ideally, Form 156 is an event-based Form. It is not a once-a-year filing. Each time a person leaves India, a fresh Form 156 has to be filed. Hence, the total number of filing in each therefore depends completely on how many times the person travels outside India.

Once Form 156 is submitted followed by an acknowledgement number it cannot be edited or revised. Hence, verify all the details, passport information, purpose of travel and duration of travel (estimated duration), carefully before clicking submit.

What are the documents required to File Form 156 ?         

Structure and Details mentioned under Form 156.

Form 156 is a declaration of person mentioning travel details. It does not require any tax payment details. The form mentions as follows:-

1. Name of person leaving India.
2. PAN details.
3. Passport Number or Emergency Certificate number
4. Issuance, expiry, issuance country of the Passport Holder.
5. Estimated duration of stay outside India. 

How to file Form 156 on the Income Tax e-filing portal. (Step by Step)

Form 156 under the Income Tax Act 2025 is filed entirely online through the Income Tax Department’s e-filing portal. Hence, there is no offline or manual filing procedure for Form 156. 

1. Register on the e-filing portal

Go to the Income Tax portal and register your valid PAN details. If you already have an account, please proceed to the next step. 

2. Log-in and navigate to Form 156

        Log in to your account and go to the Form section on the portal. Select Form 156

3. Fill the Form

Enter your personal details asked (passport or Emergency Certificate information, purpose of travel, and estimated duration of stay outside India. 

4. Verify the form

Verification has to be done through the methods given below.

A. Electronic Verification Code (EVC) through a pre-validated bank account or a Demat account.

B. Net Banking or ATM (bank-specific options)

C. Digital Signature Certificate.

    5. Submit and save the acknowledgement number generated. This would be your proof of filing. The form cannot be edited after this stage. 

What are the changes in Form 156 under the Income Tax Act 2025.

The Income Tax Act,1961 to that of Income Tax Act 2025 has numerous changes to departure compliances forms which are mentioned as follows:-

1. Form split into two: Form 30C covers both PAN holders and non PAN holders using a single form. As per the new framework, the form has been split for PAN holders with taxable income that is now fully electronic form, whereas Form 157 for Non-PAN holders or those with no taxable income remains manual. 
2. Standard Template for personal Details: A common, standardised template for personal details has now been introduced across all departure forms. 
3. Tax Year replaced with assessment year/ Financial year: Among all forms under the new rules, the terminology “Assessment Year” and “Financial Year” has been replaced with “Tax Year”. 
4. Electronic Filing:  Form 156 mandates filing on the Income Tax e-filing portal. The old Form 30C was a manual Form. 

Other exit Compliance forms under the Income Tax Act, 2025.

Form 156 is one of multiple forms that governs departure compliance as per Section 420 of the Income Tax, 2025 which is as mentioned below.