Form 158: Application for a certificate under section 420(5)
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Application for a certificate under section 420(5).
The person lawfully required to obtain clearance under section 420(5) applies to the AO in Form 158, identifying travel, domicile, Indian activities and liabilities or satisfactory payment arrangements.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 31 is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 228; Section 420(1), Section 420(4), Section 420(5). Physical PDF pp 857-858; printed Gazette pp 2389-2390.
Rule 228 — connected rule text
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).
Completed field illustration
Fictional data, not for filing. A fictional India-domiciled professional applies for clearance after assuming the authority has lawfully required it under section 420(5)-(6).
| Form field / block | Completed fictional entry |
|---|---|
| Name / parent / PAN / domicile / nationality | Priya Arun Sharma / Arun Dev Sharma / synthetic ZZZPS0000Z / India / Indian |
| Present / permanent address / contacts | 10 Model Road Pune / same / traveller@example.invalid, +91 0000000000 |
| Profession / all Indian business places | Accountancy practice / one office, 10 Model Road Pune |
| Previous visit / purpose / departure / destination / return | No earlier overseas visits assumed / training conference / 1 December 2026 by MODEL-FLIGHT / London, UK / 10 December 2026 |
| Exemption / passport details | No exemption claim / MODEL-PASSPORT-158, 1 June 2024, India, Pune |
| Verification branch / supporting arrangement | No outstanding liability assumed after actual-law review would be required; no fictional security or satisfaction order represented |
| Application / signature | 21 October 2026 / NOT SIGNED; clearance not granted |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- Proposed return 10 December follows departure 1 December; all business locations are identified.
The exceptional requirement for India-domiciled persons is not universal: section 420(6) requires recorded reasons and prior approval of the Principal Chief Commissioner or Chief Commissioner. The real liability review covers the listed current and saved enactments; this model does not certify it.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 228. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 158 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.