NOC / Tax Clearance Certificate Templates under Section 420 of Income-tax Act, 2025 – Individual & Company (Form No. 156 replacing Form 30C)

NOC / Tax Clearance Certificate Templates under Section 420 of Income-tax Act, 2025 – Individual & Company (Form No. 156 replacing Form 30C)

Introduction

With the Income-tax Act, 2025 coming into effect from 1st April 2026, several forms and procedures have undergone significant changes. One of the most important changes for taxpayers and professionals is the replacement of the erstwhile Form No. 30C (under Rule 44C of the Income-tax Rules, 1962) with the new Form No. 156 under Rule 228 of the Income-tax Rules, 2026, governed by Section 420 of the Income-tax Act, 2025 (corresponding to Section 230 of the Income-tax Act, 1961).

This article provides ready-to-use standard templates for applying for a No Objection Certificate (NOC) / Income Tax Clearance Certificate for both Individual and Company / Firm applicants.

What Has Changed?

Form No. 156 is applicable to persons / entities who:

• Hold a valid Permanent Account Number (PAN)
• Have income chargeable to tax in India
• Are required to obtain a Tax Clearance Certificate / NOC before leaving India or for regulatory closure purposes (e.g., closure of Liaison Office, Branch Office)

Form No. 157 applies to persons without PAN or with no taxable income.

Package Contents – What is Included in the Templates?

This template package contains 6 ready-to-use documents in one file:

Section I – Individual Applicant (Name: Ram – blank template)

1. Application / Covering Letter for NOC

2. Form No. 156 (Parts A, B & C)

3. Undertaking

Section II – Company / Firm Applicant (Name: ABC & Co. – blank template) 4. Application / Covering Letter for NOC 5. Form No. 156 (Parts A, B & C) 6. Undertaking

How to Use These Templates

1. Download the Word document attached below

2. Choose the relevant section — Individual or Company

3. Fill in all blank fields marked as ____

4. Get the documents signed by the authorised signatory

5. Submit to the jurisdictional Assessing Officer along with supporting documents

Important Legal Note

These templates are drafted with reference to:

• Section 420 of the Income-tax Act, 2025
• Rule 228 of the Income-tax Rules, 2026
• Form No. 156 (e-form for PAN holders, replacing Form 30C)

INCOME-TAX ACT, 2025
STANDARD TEMPLATES FOR
NO OBJECTION CERTIFICATE / TAX CLEARANCE
APPLICATION PACKAGE
Under Section 420 | Rule 228 of the Income-tax Rules, 2026
Form No. 156 replaces erstwhile Form No. 30C

S.No.	Document	Applicant
1	Application for No Objection Certificate (Covering Letter)	INDIVIDUAL – Ram
2	Form No. 156 – Tax Clearance Application	INDIVIDUAL – Ram
3	Undertaking	INDIVIDUAL – Ram
4	Application for No Objection Certificate (Covering Letter)	COMPANY – ABC & Co.
5	Form No. 156 – Tax Clearance Application	COMPANY – ABC & Co.
6	Undertaking	COMPANY – ABC & Co.

All blank fields (____) are to be filled in before submission. PAN and other identifiers left blank for standard template use.

Form No. 156 applicable for PAN holders. Form No. 157 applicable for persons without PAN or with no taxable income.

SECTION I – INDIVIDUAL APPLICANT

(Name: Ram)

APPLICATION FOR NO OBJECTION CERTIFICATE

(Under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026)

 

Date: ____________________

To,
The Assessing Officer
Income Tax Department
Ward / Circle : ____________________________
City : ____________________________

Subject: Application for issuance of No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025 – Individual Applicant.

Respected Sir / Madam,

I, Ram, an individual taxpayer residing at ____________________________,  do hereby apply for issuance of a No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026.

The purpose of this application is: ____________________________________________________________________________________________.

I hereby confirm and declare as under:

(i) I hold Permanent Account Number (PAN): ____________________________.

(ii) All applicable income-tax returns for Tax Years up to Tax Year 2025-26 have been duly filed.

(iii) There are no outstanding income-tax demands, dues, or pending proceedings as on date.

(iv) All applicable taxes have been duly paid.

(v) I undertake to comply with all income-tax obligations that may arise in the future.

I am enclosing herewith Form No. 156 under Rule 228 of the Income-tax Rules, 2026, along with the Undertaking and supporting documents for your kind consideration.

I request you to kindly issue the No Objection Certificate / Income Tax Clearance Certificate at the earliest.

Thanking you,

Yours faithfully,

____________________________

Ram

Individual Taxpayer

PAN : ____________________________

Date : ____________________

Place : ____________________

Enclosures: 1. Form No. 156  |  2. Undertaking  |  3. ITR Acknowledgements  |  4. Supporting Documents

FORM NO. 156
[See Rule 228 of the Income-tax Rules, 2026]
Application for Tax Clearance Certificate / No Objection Certificate
under Section 420 of the Income-tax Act, 2025
(For persons having PAN and income chargeable to tax – INDIVIDUAL)

PART A – PARTICULARS OF APPLICANT

Name of Applicant	:	Ram
Status	:	Individual
Permanent Account Number (PAN)	:
Aadhaar Number (if applicable)	:
Date of Birth	:
Address in India	:
Address Outside India (if any)	:
Contact Number	:
Email Address	:
Purpose of Application / Travel	:
Estimated Duration of Stay Abroad	:

PART B – TAX COMPLIANCE DETAILS

Jurisdictional Assessing Officer	:	____________________________
Tax Years for which returns filed	:	Up to Tax Year 2025-26
Details of Tax Paid / Demand Outstanding	:	No outstanding demands as on date
Whether any proceedings pending	:	Nil
Source(s) of Income in India	:
Details of proposed remittance (if any)	:

PART C – VERIFICATION

I, Ram, hereby declare that the information furnished above is true, correct, and complete to the best of my knowledge and belief. I am aware that furnishing of false information is an offence liable to prosecution under applicable law.

____________________________

Ram

Individual Applicant

PAN : ____________________________

Date : ____________________

Place : ____________________

Note: Form No. 156 (e-form for PAN holders) replaces erstwhile Form No. 30C under Rule 44C of the Income-tax Rules, 1962, which stood repealed w.e.f. 01.04.2026.

UNDERTAKING
(Under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026)
INDIVIDUAL – Ram

I, Ram, an individual taxpayer, PAN ____________________________,  residing at ____________________________, do hereby solemnly undertake and confirm as under:

1. I have complied with all applicable provisions of the Income-tax Act, 2025 (and the erstwhile Income-tax Act, 1961 for periods prior to Tax Year 2026-27).

2. All applicable income-tax returns for all relevant Tax Years up to Tax Year 2025-26 have been duly filed with the Income Tax Department.

3. All taxes payable by me have been duly paid and there are no outstanding demands, dues, or proceedings pending before any authority as on date.

4. I undertake to discharge any tax liability that may arise in the future in connection with my income or activities in India.

5. All books of accounts, records, and documents relevant to my income in India shall be preserved and made available to the Income Tax Department as and when required.

6. This Undertaking is furnished in connection with the application for issuance of No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025.

Declared this __________ day of _________________, 20____.

____________________________

Ram

Individual

PAN : ____________________________

Date : ____________________

Place : ____________________

This Undertaking is furnished under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026, which replaces the corresponding provisions of Section 230 of the Income-tax Act, 1961.

SECTION II – COMPANY / FIRM APPLICANT

(Name: ABC & Co.)

APPLICATION FOR NO OBJECTION CERTIFICATE

(Under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026)

Date: ____________________

To,

The Assessing Officer

Income Tax Department

Ward / Circle : ____________________________

City : ____________________________

Subject: Application for issuance of No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025 – Company / Firm Applicant.

Respected Sir / Madam,

We, ABC & Co., a ____________________________ [e.g., Company / Firm / LLP / Liaison Office] incorporated / established under the laws of ____________________________, having its registered office / principal place of business in India at ____________________________,  do hereby apply for issuance of a No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026.

The purpose of this application is: ______________________________.

We hereby confirm and declare as under:

(i) ABC & Co. holds Permanent Account Number (PAN): ____________________________.

(ii) All applicable income-tax returns for Tax Years up to Tax Year 2025-26 have been duly filed with the Income Tax Department.

(iii) There are no outstanding income-tax demands, dues, or pending proceedings as on date.

(iv) All applicable taxes, if any, have been duly paid.

(v) ABC & Co. / its parent entity undertakes to comply with all income-tax obligations that may arise in the future in connection with its operations in India.

We are enclosing herewith Form No. 156 under Rule 228 of the Income-tax Rules, 2026, along with the Undertaking and supporting documents for your kind consideration.

We request you to kindly issue the No Objection Certificate / Income Tax Clearance Certificate at the earliest.

Thanking you,

Yours faithfully,

____________________________

____________________________

Authorized Signatory

For ABC & Co.

PAN : ____________________________

Date : ____________________

Place : ____________________

Enclosures: 1. Form No. 156  |  2. Undertaking  |  3. ITR Acknowledgements  |  4. Supporting Documents

FORM NO. 156
[See Rule 228 of the Income-tax Rules, 2026]
Application for Tax Clearance Certificate / No Objection Certificate
under Section 420 of the Income-tax Act, 2025
(For persons / entities having PAN and income chargeable to tax – COMPANY / FIRM)

PART A – PARTICULARS OF APPLICANT

Name of Applicant	:	ABC & Co.
Status	:	Company / Firm / LLP (strike out as applicable)
Permanent Account Number (PAN)	:
Date of Incorporation / Establishment	:
Nature of Business / Activity	:
Registered Office Address	:
Principal Place of Business in India	:
Address of Head Office (if outside India)	:
Name of Authorized Signatory	:
Contact Number	:
Email Address	:
Purpose of Application	:
Details of proposed remittance (if any)	:

PART B – TAX COMPLIANCE DETAILS

Jurisdictional Assessing Officer	:
Tax Years for which returns filed	:	Up to Tax Year 2025-26
Details of Tax Paid / Demand Outstanding	:	No outstanding demands as on date
Whether any proceedings pending	:	Nil
Details of Assets in India	:
Source(s) of Income in India	:

PART C – VERIFICATION

I, ____________________________, being the duly authorized signatory of ABC & Co., hereby declare that the information furnished above is true, correct, and complete to the best of my knowledge and belief. I am aware that furnishing of false information is an offence liable to prosecution under applicable law.

___________________________

____________________________

Authorized Signatory

For ABC & Co.

PAN : ____________________________

Date : ____________________

Place : ____________________

Note: Form No. 156 (e-form for PAN holders) replaces erstwhile Form No. 30C under Rule 44C of the Income-tax Rules, 1962, which stood repealed w.e.f. 01.04.2026.

UNDERTAKING
(Under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026)
COMPANY / FIRM – ABC & Co.

We, ABC & Co., a ____________________________ [Company / Firm / LLP] having PAN ____________________________, and its registered / principal office at ____________________________, do hereby solemnly undertake and confirm as under:

1. ABC & Co. has complied with all applicable provisions of the Income-tax Act, 2025 (and the erstwhile Income-tax Act, 1961 for periods prior to Tax Year 2026-27).

2. All applicable income-tax returns for all relevant Tax Years up to Tax Year 2025-26 have been duly filed with the Income Tax Department.

3. All taxes payable by ABC & Co. have been duly paid and there are no outstanding demands, dues, or proceedings pending before any authority as on date.

4. ABC & Co. / its parent entity undertakes to discharge any tax liability that may arise in the future in connection with its income or activities in India.

5. All books of accounts, financial records, and supporting documentation shall be preserved and made available to the Income Tax Department and any other competent authority as and when required, in accordance with applicable law.

6. This Undertaking is furnished in connection with the application for issuance of No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025.

Declared this __________ day of _________________, 20____.

____________________________

____________________________

Authorized Signatory

For ABC & Co.

PAN : ____________________________

Date : ____________________

Place : ____________________

This Undertaking is furnished under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026, which replaces the corresponding provisions of Section 230 of the Income-tax Act, 1961.

est circulars and notifications issued by CBDT before submission, as procedures may be updated from time to time.

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About the Author: Jahangeer Khan is a Senior Taxation, Audit & Regulatory Compliance Professional with 9+ years of experience, based in Gurgaon, Haryana. He is associated with Sharad Chopra & Company, Chartered Accountants and has handled compliance assignments for leading MNCs including Samsung India Electronics Ltd. and JTEKT India Ltd.