Search, survey, demand and recovery Became Form 155
Form 30B
No Objection Certificate for a person not domiciled in India under section 230(1) of the Income-tax Act, 1961
What this form is
Form 30B belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 155 of the Income-tax Rules, 2026. It is a certificate: a document that proves something happened, held by the person who needs to prove it. This one runs the other way. The department writes it and the assessee receives it, so the thing to read is what it asserts and under what power.
Which provision requires it
Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
| What the description names | Where it sits now |
|---|
| section 230 of the 1961 Act | section 420 |
Rules of the 2026 Rules that work the same section. rule 227 (Prescribed authority for tax clearance certificates under section 420), rule 228 (Forms and certificates for the purposes of section 420), rule 229 (Production of certificate under section 420). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.
What it became under the 2026 Rules
The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
| Under the 2026 Rules | What the department calls it |
|---|
| Form 155 | No Objection Certificate for a person not domiciled in India under section 420(1) |
Where you meet it
You meet it when the department is acting, not asking — a search, a demand, a recovery, a person about to leave India. The first question with any of them is whether the power named on the form was actually available.
Near it
Other forms we have put in the same group — search, survey, demand and recovery.
Form 3CEG, Form 3CEH, Form 3CEI, Form 6C, Form 7, Form 28, Form 28A, Form 30A, Form 30C, Form 31, Form 33, Form 45
Get the form
Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.