The Central Board of Direct Taxes provides details of Income Tax Clearance Certificate (ITCC) requirements for non-domiciled persons under Rules 227, 228 and 229 of the Income Tax Rules 2026 and Forms 154 and 155, replacing Forms 30A and 30B. Under Rule 228, a person not domiciled in India must submit an undertaking in Form 154 to the prescribed authority, while the prescribed authority issues the no-objection certificate/ITCC in Form 155 in response. Form 154 is mandatorily filed by a person not domiciled in India when leaving India, including persons visiting India for business or profession with income arising from India. It is signed by the employer for an employee or another person transacting with or representing the departing person, with the passport or emergency certificate attached. The form is submitted manually to the prescribed authority with sufficient processing time before departure. Form 155 is issued through the department’s internal systems and sent to the person’s email and made available on the e-filing portal. Under Rule 229, a person leaving India must produce the ITCC for examination when requested by a Customs Officer. The ITCC is to be submitted to immigration authorities if requested during departure.
Income Tax Department
Central Board of Direct Taxes
Form Nos. 154 & 155 (Erstwhile Form Nos. 30A & 30B)
INCOME TAX CLEARANCE CERTIFICATE (ITCC) FOR NON-DOMICILED PERSON
Rule No. 227, 228 (Erstwhile Rule No. 42 & 43) and Form No. 154, 155 (Erstwhile Form No. 30A and 30B) of Income Tax Rules 2026
Provides that the prescribed authority will issue tax clearance certificates under section 420 of the Income tax Act, 2025.
Rule 228 (Erstwhile Rule 43):
(i) An undertaking by a person on behalf of the tax payer, not domiciled in India, to the prescribed authority, is to be submitted in Form No. 154;
(ii) A no-objection certificate is issued by the prescribed authority in Form No. 155, in response to application in Form no. 154;
Rule 229 (Erstwhile Rule 44):
Provides that any person leaving India shall, at the request of any Customs Officer, produce to him for examination, the ITCC
Form No. 154 (Erstwhile Form No. 30A):
> This form is to be mandatorily filed by a person ‘not domiciled in India’ when leaving India. These are those persons visiting India for business or profession, and have income arising from India.
> Form is to be signed by-
(a) Employer for his employee leaving India, or
(b) Any other person transacting with, or representing the person leaving India
> Documents to be annexed
(a) Passport of the person leaving India; or
(b) Emergency Certificate, if no passport;
How to file:
> Form is submitted manually to the Prescribed Authority along with a letter / e-mail before undertaking the journey to leave India;
> Sufficient time should be given to Department for processing the form;
Frequency & Due dates:
Form is to be filed when the person who is temporarily residing in India is leaving India, and is thus, as per the tax payers journey schedule
Outcome – Form No. 155:
(Erstwhile Form No. 30B):
The prescribed authority issues ITCC in Form No. 155 through the department’s internal systems in response to application made in Form 154; Thus, the same will be sent to the email of the person, and is available on the e-filing portal of the person.
Importance:
ITCC is to be submitted to the immigration authorities, if asked to do so, at the time of journey out of India
