Rule 228: Forms No. 154 to 159 for section 420 departures
Rule 228 lists the forms used under section 420. Form No. 154 is the undertaking for a person not domiciled in India. Form No. 155 is the no-objection certificate. Form No. 156 is the information from a person domiciled in India. Form No. 157 is the section 420(4) application. Form No. 158 is the section 420(5) application. Form No. 159 is the tax clearance certificate. It also requires copies of the undertaking and the no-objection certificate to go to the jurisdictional Chief Commissioner or Director General.
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Rule 228 - Forms and certificates for the purposes of section 420
(1) An undertaking to be furnished to the prescribed authority by a person not domiciled in India from the persons referred to in clause (i) or (ii) of the longline in section 420(1), as the case may be, shall be in Form No. 154.
(2) A no-objection certificate to be issued by the prescribed authority under section 420(1) shall be in Form No. 155 and shall be valid for the period mentioned therein.
(3) The information to be furnished by a person domiciled in India shall be in Form No. 156.
(4) Every application under section 420(4) shall be made in Form No. 157.
(5) Every application under section 420(5) may be made in Form No. 158.
(6) A tax clearance certificate issued under section 420(5) shall be in Form No. 159 and shall be valid for the period mentioned therein.
(7) A copy of the undertaking referred to in sub-rule (1) and the no-objection certificate referred to in sub-rule (2) shall be forwarded to the Chief Commissioner of Income-tax or Director General of Income-tax, as the case may be, having jurisdiction over the persons referred to in section 420(1).
Rule breakdown
Forms at a glance
Form No. 154: undertaking furnished to the prescribed authority by a person not domiciled in India, from the persons referred to in clause (i) or (ii) of section 420(1) (Rule 228(1)).
Form No. 155: no-objection certificate issued by the prescribed authority under section 420(1), valid for the period mentioned in it (Rule 228(2)).
Form No. 156: information furnished by a person domiciled in India (Rule 228(3)).
Form No. 157: application under section 420(4) (Rule 228(4)).
Form No. 158: application under section 420(5), which Rule 228(5) says "may" be made in this form.
Form No. 159: tax clearance certificate under section 420(5), valid for the period mentioned in it (Rule 228(6)).
Copies to the jurisdictional authority — Rule 228(7)
Copies of the Form No. 154 undertaking and the Form No. 155 no-objection certificate are forwarded to the Chief Commissioner of Income-tax or Director General of Income-tax, as the case may be, having jurisdiction over the persons referred to in section 420(1).
Linking with section 420
Section 420(3) asks a person domiciled in India to furnish PAN, purpose of visit and estimated period of stay. Section 420(4) asks for a certificate where no PAN has been allotted, total income is not chargeable, or PAN is not required. The prescribed authorities are named in Rule 227.
Key takeaways
Six forms
Forms No. 154 to 159 cover every step under section 420.
Validity
Form No. 155 and Form No. 159 are valid for the period stated in them.
Copies forwarded
Copies of Forms No. 154 and 155 go to the jurisdictional CCIT or DGIT.
Practical checklist
- Check the validity period on Form No. 155 or Form No. 159 against your travel dates.
- Use the form that matches the sub-section of section 420 that applies to you.
Avoid
- Do not travel on an expired no-objection or tax clearance certificate where one is required.
FAQs
Which form is the tax clearance certificate?
Form No. 159, issued under section 420(5) (Rule 228(6)).
Which form does a person domiciled in India use to give departure information?
Form No. 156 (Rule 228(3)).
How long is a no-objection certificate valid?
For the period mentioned in it (Rule 228(2)).
Is Form No. 158 mandatory for a section 420(5) application?
Rule 228(5) says the application "may be made" in Form No. 158, while Rule 228(4) says a section 420(4) application "shall be made" in Form No. 157.
Glossary
- No-objection certificate
- The Form No. 155 certificate given under section 420(1) on receipt of the undertaking.
- Undertaking
- The Form No. 154 undertaking that tax payable by the non-domiciled person will be paid by the employer or payer.