Foreign Tax Credit for Residents: Form No. 44 Replaces Form No. 67, and Form No. 45 Is Introduced
From 1 April 2026 the Central Board of Direct Taxes has put in place two streamlined forms for resident assessees who claim credit for tax paid outside India. Form No. 44 takes the place of the earlier Form No. 67, and Form No. 45 is entirely new.
What Each Form Is For
| Form | Title | Legal basis |
|---|---|---|
| Form No. 44 | Statement of income from a country or region outside India and Foreign Tax Credit | Rule 76 of the Income-tax Rules, 2026 |
| Form No. 45 | Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed | New form |