Form 155 – Frequently Asked Questions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orm 155 – Frequently Asked Questions<BR>Income Tax<BR>Dated:- 3-4-2026<BR><BR>Form 155 - Frequently Asked Questions No Objection Certificate for a person not domiciled in India under section 420(1) of the Act Name of form as per I.T. Rules, 1962 Form 30B Name of form as per I.T. Rules, 2026 155 Corresponding section of I.T. Act, 1961 230(1) Corresponding section of I.T. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 2025 420(1) Corresponding Rule of I.T. Rules, 1962 43 Corresponding Rule of I.T. Rules, 2026 228 1. What is Form 155? Ans: Form 155 is Tax Clearance Certificate issued by the prescribed authority in response to application made in Form 154. 2: Who should file Form 155? Ans: Form 155 is not a form filed by the taxpayer. It is a Tax Clearance Certificate issued by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....department, when taxpayer files Form 154. 3: Is Form 155 mandatory? Ans: Subject to the conditions in the Act, the prescribed authority will issue Form 155. 4: What is the time limit for issuing Form 155? Ans: Form 155 is a certificate issued by the department in response to Form 154 filed by the taxpayer. There is no prescribed statutory timeline for issuing the said certificate. Form....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 154 is filed as per the travel requirements of the non-domiciled person leaving India and Form 155 is issued in response to the same. Sufficient time should be given to the prescribed authority to process and issue the same. 5: How many times can Form 155 be issued in a year? Ans: Form 155 is issued when the Form 154 is filed by the person leaving India. It is event based and hence, depends....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on the travel requirements of the person applying for the same. 6: What documents are required to issue Form 155? Ans: Form 155 is required to be filed for issue of Form 155. 7. What is the process flow of issuing Form 155? Ans: The certificate is issued by the prescribed authority through ITBA functionality to the person who has applied for the same. 8: Why is Form 155 important? ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ans: This form is Tax Clearance Certificate issued by the AO in response to application made in Form 154. The Tax Clearance is to be submitted to the Immigration Officers if asked to do so. The immigration officers will decide action as per the regulations, in case of non-compliance =============<BR> News - Press release - PIB....