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TaxTMI 
Guidance Note – Form 155
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....uidance Note – Form 155<BR>Income Tax<BR>Dated:- 3-4-2026<BR><BR>FORM 155- 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. Act, 2025 420(1) Corresponding Rule of ....
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....I.T. Rules, 1962 43 Corresponding Rule of I.T. Rules, 2026 228 A. PURPOSE This form is Tax Clearance Certificate issued by the AO in response to application made in Form 154. It is a requirement under Section 420(1) of the Income-tax Act, 2025 and prescribed in Rule 228 of Income-tax Rules, 2026. B. WHO SHOULD FILE This is a form issued by the AO in response to Form 154 filed ....
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....by the person leaving India. C. FREQUENCY & DUE DATES It is issued when Form 154 is filed as per the requirement of the taxpayer. There is no prescribed timeline for issuing this form and is dependent on travel requirements of the taxpayer. D. STRUCTURE OF FORM 155 • Details of the person leaving India including Name, PAN, Passport/Emergency Certificate Number details ....
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....• The Form mentions the Validity of Certificate with respect to specified dates of travel E. WHAT ARE THE DOCUMENTS REQUIRED TO FILE THE FORM 155? Form 154 is required to be filed for issue of Form 155. F. WHAT IS THE PROCESS FLOW OF FILING FORM 155? The form is not filed by taxpayers and only issued by the department. The certificate is issued by the prescribed authority through....
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.... ITBA functionality to the person who has applied for the same. G. OUTCOME OF PROCESSED FORM 155 This is the Tax Clearance Certificate that needs to be shown to the Customs Officers at immigration point if asked to do so. Consequences of Non-compliance: The Tax Clearance is to be submitted to the Immigration Officers, if asked to do so. They who will decide action as per their regulations....
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.... in case of non-compliance H. BRIEF NOTE ON BROAD OR QUALITATIVE CHANGES PROPOSED Key updates include the following • DIN Number inserted to depict that it is issued on the ITBA by the AO • PAN introduced as optional field I. COMMON CHANGES MADE ACROSS FORMS • Assessment / Financial / Previous year or years have been replaced with Tax year or years, ....
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....wherever appearing in the Form/Annexure. • Sections, Clauses and Schedules changes as per the Income-tax Act, 2025. =============<BR> News - Press release - PIB....