Form 155 under the Income-tax Act, 2025 is a Tax Clearance Certificate issued by the prescribed authority to a non-domiciled person leaving India, pursuant to an application made through Form 154. It is not filed by the taxpayer but generated by the department after verifying the undertaking provided regarding payment of tax liabilities. The certificate confirms that there are no pending tax objections and may be required to be produced before immigration authorities at the time of departure. The issuance of Form 155 is event-based and dependent on the taxpayer’s travel plans, with no prescribed statutory timeline, though adequate time must be allowed for processing. The form includes key details such as identity, PAN, passport information, and validity period. This mechanism ensures that tax liabilities are addressed before exit, strengthens compliance, and prevents tax evasion by non-residents departing India without settling dues.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 155 (Earlier Form 30B): No Objection Certificate for a person not domiciled in India under section 420(1)) of Income tax Act 2025
No Objection Certificate for a person not domiciled in India under section 420(1)
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. Act, 2025 | 420(1) |
| Corresponding Rule of I.T. Rules, 1962 | 43 | Corresponding Rule of I.T. Rules, 2026 | 228 |
Q1. What is Form 155?
Ans: Form 155 is Tax Clearance Certificate issued by the prescribed authority in response to application made in Form 154.
Q2. 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 department, when taxpayer files Form 154.
Q3. Is Form 155 mandatory?
Ans: Subject to the conditions in the Act, the prescribed authority will issue Form 155.
Q4. 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 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.
Q5. 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 on the travel requirements of the person applying for the same.
Q6. What documents are required to issue Form 155?
Ans: Form 155 is required to be filed for issue of Form 155.
Q7. 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.
Q8. Why is Form 155 important?
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
Guidance Note on Income Tax Form 155: No Objection Certificate for a person not domiciled in India under section 420(1)) of Income tax Act 2025
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 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 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
- 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 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 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
1. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.
2. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.
