CA Forums

This has reference to Rule 228 under section 420(4) of the Incoem Tax Rules india. About form 157 declaration. My wife has a PAN Card but does not have taxable income. She has never ever filed an IT Return. Does she have to submit form 157 while travelling abroad ? If so how is the ITO or the AO determined ? Is it based on the residential address ? If she files a nil return will she be exempted from submitting form 157