Forms › Advance Tax, Clearance Certificates & Returns › Form 159

Form 159 — Clearance Certificate

Compiled — pending CBDT Appendix III cross-check P · Advance Tax, Clearance Certificates & Returns
Replaces old Form 33. Under the Income-tax Act, 2025, this compliance now uses Form 159.
New form numberForm 159
Old form number33
Act 2025 reference420(5)
CategoryP · Advance Tax, Clearance Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 159?

Form 159 is the Income-tax Act, 2025 form titled “Clearance Certificate”. It replaces the earlier Form 33 used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Advance Tax, Clearance Certificates & Returns category and relates to Section 420 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 159, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 159 is governed under Section 420 of the Income-tax Act, 2025.
🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 33?

Under the Income-tax Act, 2025, old Form 33 is replaced by Form 159 — Clearance Certificate. It applies to Tax Year 2026-27 onwards.

From when does Form 159 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 151 (was 28)
Notice of demand for payment of advance tax
Form 152 (was 28A)
Intimation to the AO regarding a notice of demand for advanc...
Form 153 (was 57)
Certificate (tax paid on income included in another person's...
Form 154 (was 30A)
Form of undertaking (person leaving India)
Form 155 (was 30B)
No Objection Certificate for a person not domiciled in India
Form 156 (was 30C)
Form for furnishing details
Not sure which form applies to your case?

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.