Income Tax Form 158: Application for Tax Clearance Certificate Before Leaving India

Form 158 is an application for obtaining a Tax Clearance Certificate under Section 420(5) of the Income-tax Act, 2025, required for certain domiciled individuals before leaving India. It must be filed when the Assessing Officer specifically directs a person to obtain clearance, with prior approval from higher authorities. The form is mandatory in such cases and must be submitted electronically through the income tax e-filing portal. Filing is event-based, meaning it is required each time the individual travels abroad. Essential documents include PAN, passport or emergency certificate, and travel details. Once submitted, the form cannot be edited, although withdrawal may be introduced. The process involves registration, submission, and verification via digital methods. Upon successful processing, a Tax Clearance Certificate (Form 159) is issued. Non-compliance may prevent the individual from leaving India. The transition from manual to electronic filing enhances monitoring, data management, and efficiency in tax administration.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form 158 (Earlier Form 31): Application for Tax Clearance Certificate Before Leaving India under section 420(5) of Income Tax Act, 2025

Application for Certificate under section 420(5) of the Act

Q1: What is Form158?

Ans: Form 158 is application filed for Tax Clearance Certificate by persons required by the Assessing Officer to take clearance before leaving India under section 420(5) of the Income tax Act 2025.

Q2: Who should file Form 158?

Ans: Form 158 is to be filed by domiciled persons required to take clearance before leaving India under section 420(5) of the Income tax Act 2025. Such persons are those that the Assessing Officer has specified vide an order passed with approval of the Principal Commissioner/Commissioner of Income tax under section 420(6) of the Income-tax Act, 2025.

Q3: Is Form 158 mandatory?

Ans: Yes, Form 158 is mandatory if the Assign Officer requires the person to do so.

Q4: What is the time limit for filing Form 158?

Ans: Form 158 must be filed when the applicable domiciled person is leaving India

Q5: How many times can Form 158 be filed in a year?

Ans: Form 158 is event-based and is filed each time applicable domiciled person is leaving India. Thus, the frequency of filing is dependent on the number of journeys undertaken by a domiciled person outside India.

Q6: What documents are required to file Form 158?

Ans: The following documents are required to file Form 158.

1) Passport, PAN of the person leaving India

2) In absence of Passport, Emergency Certificate of the country issuing the same

3) Flight/Ship booking documents, as applicable

Q7: Can I edit Form 158 after submission?

Ans: No. Once Form 158 is submitted and acknowledgment is generated, it cannot be edited. Ensure all details are correct before submission. However, option for withdrawal is being proposed.

Q8: Do I need to attach proof of tax payment?

Ans: Since it is a tax clearance certificate about liabilities, where required, tax payment proof can be attached to allow the Assessing Officer process the request faster.

Q9: While filling personal details, can I leave Aadhaar or mobile number blank?

Ans:

• PAN is mandatory for filing Form 158.
• Aadhaar is no longer required in the personal details.
• Mobile number ensures faster communication and verification; it is recommended to provide it.

Q10: What if I do not have a PAN?

Ans: Form 158 cannot be submitted without a valid PAN.

Q11: Can Form 158 be filed offline?

Ans: Now Form 158 is to be a digital form and is to be filed only on the e-filing portal of the department.

Q12: What is the process flow of filing Form 158?

Ans: The Form is to be filed electronically through the e-filing portal of the Income Tax Department. The steps involved are as under:-

1) Registration: The persons should register on the e-filing portal

2) Form 158 Submission: After registration, taxpayer must login to the e-filing portal and submit Form 31 electronically.

3) Verification: The form can be verified using an Electronic Verification Code generated through pre-validated bank account or demat account, through net banking or ATM (bank specific) or a Digital Signature Certificate (DSC), or mobile number depending on the taxpayer’s profile.

Q13: Why is Form 158 important?

Ans: Form 158 is application filed for Tax Clearance Certificate by persons required by the Assessing Officer to take clearance before leaving India under section 420(5) of the Income tax Act 2025..Without this, requisite Tax Clearance Certificate cannot be issued.

Guidance Note on Income Tax Form 158 (Earlier Form 31): Application for Tax Clearance Certificate Before Leaving India under section 420(5) of Income Tax Act, 2025

FORM 158 – Application for Certificate under section 420(5) of the Act

A. PURPOSE

This form is application filed for Tax Clearance Certificate by persons required by the Assessing Officer to take clearance before leaving India. It is a requirement under Section 420(5) of the Income-tax Act, 2025 and prescribed in Rule 228 of Income-tax Rules, 2026.

B. WHO SHOULD FILE

Persons required to take clearance before leaving India under section 420(5) of the Income-tax Act, 2025 as specified by the Assessing Officer

C. FREQUENCY & DUE DATES

Filing of this form is event-based and is to be filed each time applicable domiciled person is leaving India. Thus, the frequency of filing is dependent on the number of journeys undertaken by a domiciled person outside India.

D. STRUCTURE OF FORM 158

• Details of the person leaving India including Name, PAN and Passport/Emergency Certificate Number details
• Details regarding address of all the places of business/profession in India, purpose of visit outside India, departure details estimated duration of stay outside India and passport related information

E. WHAT ARE THE DOCUMENTS REQUIRED TO FILE THE FORM 158?

1) Passport, PAN of the person leaving India

2) In absence of Passport, Emergency Certificate of the country issuing the same

3) Flight/Ship booking documents, as applicable

F. FILING COUNT

N.A. Being a manual form so far, centralised data is not available

G. WHAT IS THE PROCESS FLOW OF FILING FORM 158?

• The Form is to be filed electronically through the e-filing portal of the Income Tax Department
• It is to be digitally signed by the persons requiring the Tax Clearance Certificate

H. OUTCOME OF PROCESSED FORM 158

Form 159 providing the Tax Clearance Certificate is issued only on the processing of Form 158.

Consequences of Non-compliance: Without the requisite Tax Clearance Certificate as mandated by the department, the taxpayer cannot leave the country

I. BRIEF NOTE ON BROAD OR QUALITATIVE CHANGES PROPOSED

Key updates include the following

• Where information content is not single, but multiple times same kind of information can be filed, the same is indicated in the form
• Proposed to be e-form.

J. CHALLENGES AND SOLUTIONS

This was a manual form. The form is now being made into e-Form. This allows data compilation and monitoring

K. COMMON CHANGES MADE ACROSS FORMS

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN have been separated into different boxes.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4. Common verification statement.