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Form No. 159

Clearance Certificate under section 420(5)

Prescribed under rule 228 · Rule 228

DIN Number:

GOVERNMENT OF INDIA

This is to certify that the below mentioned applicant has — *(a) no liabilities outstanding;

*(b) made satisfactory arrangements for the payment of taxes which are or may become payable under the Act, or Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal), or under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) or under Wealth-tax Act, 1957 (27 of 1957), or under the Gift-tax Act, 1958 (18 of 1958) (as it existed prior to its repeal) or under Expenditure-tax Act, 1987 (35 of 1987).

This certificate is valid for a journey or journeys to be commenced on or after and before

______________

Part-A: Information of the person leaving India

1.

Name

(Refer Note 1)

2.

Name of Father/Husband*

(Refer Note 1)

3.

Permanent Account Number (if applicable)

4.

Passport Number/Emergency Certificate Number details

(i)

Passport /Emergency certificate number

(ii)

Date of Issue

dd/mm/yyyy

(iii)

Country where issued

(iv)

Place where issued

*Delete whichever is not applicable.

Place:

Date:

(Seal)

(Assessing Officer)

Notes:

1. In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, the name shall be provided in full.

2. Some of the Information in the form would be pre-filled to the extent possible.

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.

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