So many answers are saying that triangles behind the viewer will show in front of far plane. So what? I mean we don't care if those triangles or primitives out of Frustum will be upside down or change position when we transform from Clipping Space to NDC. Because as long as they are not inside Frustum in Clipping Space, then they will not in NDC either(Based on the picture page 115 on Mathematics for 3D Game Programming and Computer Graphics). Any primitives or vertices behind near plane that we cannot see will be in front of far plane after perspective division, so they still cannot be seen. Yes the coordinates of those maybe wrong because Z and -Z(suppose we don't have 0 division problem), but it doesn't affect things inside the NDC and we don't need them anymore so we don't care if they are correct.
Some answers says that clipping can be perform in NDC but it's more expensive so we choose to do it in Clipping Space. This point is feasible.
So theoretically does it matter if we do clipping in NDC?