When reading NOC / Tax Clearance Certificate Templates under Section, the important part is to keep the core facts intact while presenting the context in a clearer way for readers.
What This Update Means
Readers should treat this as a tax and compliance update, not as personal advice.
Key Reader Takeaways
- The issue is the replacement of Form 30C under the new tax regime.
- The update introduces Form 156 with revised procedures and compliance requirements.
- NOC / Tax Clearance Certificate Templates under Section 420 of Income-tax Act, 2025 – Individual & Company (Form No.
- 156 replacing Form 30C) With the Income-tax Act, 2025 coming into effect from 1st April 2026, several forms and procedures have undergone significant changes.
LAMORC DIGITAL Context
The detailed section below preserves the source-backed information so readers can review the full context and important details in one place.
NOC / Tax Clearance Certificate Templates under Section 420 of Income-tax Act, 2025 – Individual & Company (Form No. 156 replacing Form 30C)
With the Income-tax Act, 2025 coming into effect from 1st April 2026, several forms and procedures have undergone significant changes. One of the most important changes for taxpayers and professionals is the replacement of the erstwhile Form No. 30C (under Rule 44C of the Income-tax Rules, 1962) with the new Form No. 156 under Rule 228 of the Income-tax Rules, 2026, governed by Section 420 of the Income-tax Act, 2025 (corresponding to Section 230 of the Income-tax Act, 1961).
This article provides ready-to-use standard templates for applying for a No Objection Certificate (NOC) / Income Tax Clearance Certificate for both Individual and Company / Firm applicants.
Who Should Use Form No. 156?
Form No. 156 is applicable to persons / entities who:
Form No. 157 applies to persons without PAN or with no taxable income.
Package Contents – What is Included in the Templates?
This template package contains 6 ready-to-use documents in one file:
Section I – Individual Applicant (Name: Ram – blank template)
1. Application / Covering Letter for NOC
2. Form No. 156 (Parts A, B & C)
Section II – Company / Firm Applicant (Name: ABC & Co. – blank template) 4. Application / Covering Letter for NOC 5. Form No. 156 (Parts A, B & C) 6. Undertaking
How to Use These Templates
1. Download the Word document attached below
2. Choose the relevant section — Individual or Company
3. Fill in all blank fields marked as ____
4. Get the documents signed by the authorised signatory
5. Submit to the jurisdictional Assessing Officer along with supporting documents
These templates are drafted with reference to:
INCOME-TAX ACT, 2025 STANDARD TEMPLATES FOR NO OBJECTION CERTIFICATE / TAX CLEARANCE APPLICATION PACKAGE Under Section 420 | Rule 228 of the Income-tax Rules, 2026 Form No. 156 replaces erstwhile Form No. 30C
All blank fields (____) are to be filled in before submission. PAN and other identifiers left blank for standard template use.
Form No. 156 applicable for PAN holders. Form No. 157 applicable for persons without PAN or with no taxable income.
SECTION I – INDIVIDUAL APPLICANT
APPLICATION FOR NO OBJECTION CERTIFICATE
(Under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026)
Date: ____________________
To, The Assessing Officer Income Tax Department Ward / Circle: ____________________________ City: ____________________________
Subject: Application for issuance of No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025 – Individual Applicant.
Respected Sir / Madam,
I, Ram, an individual taxpayer residing at ____________________________, do hereby apply for issuance of a No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026.
The purpose of this application is: ____________________________________________________________________________________________.
I hereby confirm and declare as under:
(i) I hold Permanent Account Number (PAN): ____________________________.
(ii) All applicable income-tax returns for Tax Years up to Tax Year 2025-26 have been duly filed.
(iii) There are no outstanding income-tax demands, dues, or pending proceedings as on date.
(iv) All applicable taxes have been duly paid.
(v) I undertake to comply with all income-tax obligations that may arise in the future.
I am enclosing herewith Form No. 156 under Rule 228 of the Income-tax Rules, 2026, along with the Undertaking and supporting documents for your kind consideration.
I request you to kindly issue the No Objection Certificate / Income Tax Clearance Certificate at the earliest.
____________________________
PAN: ____________________________
Date: ____________________
Place: ____________________
Enclosures: 1. Form No. 156 | 2. Undertaking | 3. ITR Acknowledgements | 4. Supporting Documents
FORM NO. 156 [See Rule 228 of the Income-tax Rules, 2026] Application for Tax Clearance Certificate / No Objection Certificate under Section 420 of the Income-tax Act, 2025 (For persons having PAN and income chargeable to tax – INDIVIDUAL)
PART A – PARTICULARS OF APPLICANT
PART B – TAX COMPLIANCE DETAILS
PART C – VERIFICATION
I, Ram, hereby declare that the information furnished above is true, correct, and complete to the best of my knowledge and belief. I am aware that furnishing of false information is an offence liable to prosecution under applicable law.
____________________________
PAN: ____________________________
Date: ____________________
Place: ____________________
Note: Form No. 156 (e-form for PAN holders) replaces erstwhile Form No. 30C under Rule 44C of the Income-tax Rules, 1962, which stood repealed w.e.f. 01.04.2026.
UNDERTAKING (Under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026) INDIVIDUAL – Ram
I, Ram, an individual taxpayer, PAN ____________________________, residing at ____________________________, do hereby solemnly undertake and confirm as under:
1. I have complied with all applicable provisions of the Income-tax Act, 2025 (and the erstwhile Income-tax Act, 1961 for periods prior to Tax Year 2026-27).
2. All applicable income-tax returns for all relevant Tax Years up to Tax Year 2025-26 have been duly filed with the Income Tax Department.
3. All taxes payable by me have been duly paid and there are no outstanding demands, dues, or proceedings pending before any authority as on date.
4. I undertake to discharge any tax liability that may arise in the future in connection with my income or activities in India.
5. All books of accounts, records, and documents relevant to my income in India shall be preserved and made available to the Income Tax Department as and when required.
6. This Undertaking is furnished in connection with the application for issuance of No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025.
Declared this __________ day of _________________, 20____.
____________________________
PAN: ____________________________
Date: ____________________
Place: ____________________
This Undertaking is furnished under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026, which replaces the corresponding provisions of Section 230 of the Income-tax Act, 1961.
SECTION II – COMPANY / FIRM APPLICANT
APPLICATION FOR NO OBJECTION CERTIFICATE
(Under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026)
Date: ____________________
The Assessing Officer
Income Tax Department
Ward / Circle: ____________________________
City: ____________________________
Subject: Application for issuance of No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025 – Company / Firm Applicant.
Respected Sir / Madam,
We, ABC & Co., a ____________________________ [e.g., Company / Firm / LLP / Liaison Office] incorporated / established under the laws of ____________________________, having its registered office / principal place of business in India at ____________________________, do hereby apply for issuance of a No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026.
The purpose of this application is: ______________________________.
We hereby confirm and declare as under:
(i) ABC & Co. holds Permanent Account Number (PAN): ____________________________.
(ii) All applicable income-tax returns for Tax Years up to Tax Year 2025-26 have been duly filed with the Income Tax Department.
(iii) There are no outstanding income-tax demands, dues, or pending proceedings as on date.
(iv) All applicable taxes, if any, have been duly paid.
(v) ABC & Co. / its parent entity undertakes to comply with all income-tax obligations that may arise in the future in connection with its operations in India.
We are enclosing herewith Form No. 156 under Rule 228 of the Income-tax Rules, 2026, along with the Undertaking and supporting documents for your kind consideration.
We request you to kindly issue the No Objection Certificate / Income Tax Clearance Certificate at the earliest.
____________________________
____________________________
PAN: ____________________________
Date: ____________________
Place: ____________________
Enclosures: 1. Form No. 156 | 2. Undertaking | 3. ITR Acknowledgements | 4. Supporting Documents
FORM NO. 156 [See Rule 228 of the Income-tax Rules, 2026] Application for Tax Clearance Certificate / No Objection Certificate under Section 420 of the Income-tax Act, 2025 (For persons / entities having PAN and income chargeable to tax – COMPANY / FIRM)
PART A – PARTICULARS OF APPLICANT
PART B – TAX COMPLIANCE DETAILS
PART C – VERIFICATION
I, ____________________________, being the duly authorized signatory of ABC & Co., hereby declare that the information furnished above is true, correct, and complete to the best of my knowledge and belief. I am aware that furnishing of false information is an offence liable to prosecution under applicable law.
___________________________
____________________________
PAN: ____________________________
Date: ____________________
Place: ____________________
Note: Form No. 156 (e-form for PAN holders) replaces erstwhile Form No. 30C under Rule 44C of the Income-tax Rules, 1962, which stood repealed w.e.f. 01.04.2026.
UNDERTAKING (Under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026) COMPANY / FIRM – ABC & Co.
We, ABC & Co., a ____________________________ [Company / Firm / LLP] having PAN ____________________________, and its registered / principal office at ____________________________, do hereby solemnly undertake and confirm as under:
1. ABC & Co. has complied with all applicable provisions of the Income-tax Act, 2025 (and the erstwhile Income-tax Act, 1961 for periods prior to Tax Year 2026-27).
2. All applicable income-tax returns for all relevant Tax Years up to Tax Year 2025-26 have been duly filed with the Income Tax Department.
3. All taxes payable by ABC & Co. have been duly paid and there are no outstanding demands, dues, or proceedings pending before any authority as on date.
4. ABC & Co. / its parent entity undertakes to discharge any tax liability that may arise in the future in connection with its income or activities in India.
5. All books of accounts, financial records, and supporting documentation shall be preserved and made available to the Income Tax Department and any other competent authority as and when required, in accordance with applicable law.
6. This Undertaking is furnished in connection with the application for issuance of No Objection Certificate / Income Tax Clearance Certificate under Section 420 of the Income-tax Act, 2025.
Declared this __________ day of _________________, 20____.
____________________________
____________________________
PAN: ____________________________
Date: ____________________
Place: ____________________
This Undertaking is furnished under Section 420 of the Income-tax Act, 2025 read with Rule 228 of the Income-tax Rules, 2026, which replaces the corresponding provisions of Section 230 of the Income-tax Act, 1961.
est circulars and notifications issued by CBDT before submission, as procedures may be updated from time to time.
About the Author: Jahangeer Khan is a Senior Taxation, Audit & Regulatory Compliance Professional with 9+ years of experience, based in Gurgaon, Haryana. He is associated with Sharad Chopra & Company, Chartered Accountants and has handled compliance assignments for leading MNCs including Samsung India Electronics Ltd. and JTEKT India Ltd.
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Readers should treat this as a tax and compliance update, not as personal advice.
This article is for general information based on available source information. It should not be considered legal, tax, investment, or financial advice.