Form 44 Income Tax Rules 2026 pdf download and Key points
Form 44 Income Tax Rules 2026 pdf download and Key points
FORM NO. 44
[See rule 76(10)]
Statement of income from a country or region outside India and Foreign Tax Credit
Under the Income-tax Rules, 2026, Form No. 44 (which replaces the erstwhile Form 67) is the statutory “Statement of income from a country or specified territory outside India and Foreign Tax Credit”. It is governed by Section 533(2)(q) of the Income-tax Act, 2025, and Rule 76 of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 44:
1. Purpose of the Form Form 44 is prescribed for taxpayers to claim a Foreign Tax Credit (FTC) on income earned outside India. It is also used to intimate the Income Tax Department regarding the carry backward of a loss of the current year, a revision of a return or similar statement, or any other reason resulting in a refund of foreign tax for which credit has already been claimed in any tax year.
2. Applicability (Who Should File) The form must be filed by a resident assessee who has foreign income and intends to claim credit for foreign tax paid outside India on such income.
3. Frequency and Due Dates
- Standard Due Date: Form 44 must be furnished within 12 months from the end of the relevant tax year in which the corresponding foreign income has been offered to tax in India, provided the return of income for that tax year has been furnished within the time specified under section 263(1) or 263(4) of the Income-tax Act, 2025.
- Updated Returns: If a return has been furnished under section 263(6)(a) (updated return), Form 44 relating to the income included in that updated return must be furnished on or before the date on which such return is furnished.
4. Structure of the Form Form 44 is divided into three distinct parts:
- Part A (Particulars of the person): Captures basic details such as Name, Address, PAN, Email ID, Contact Number, and Tax Year.
- Part B (Income Details): Captures detailed head-wise/source-wise income from a country or specified territory outside India which is offered/assessed to tax in India and on which FTC is claimed.
- Part C (Refund Details): Captures details regarding any refund of foreign tax by a foreign tax authority for which credit was already claimed in India.
5. Mode of Filing
- Electronic Filing Only: Form 44 is an electronic form and can only be filed online through the Income-tax e-filing portal using the assessee’s user ID and password. It cannot be filed offline.
6. Mandatory Documents and Attachments To successfully file Form 44, the following documents and evidence must be attached:
- A certificate or statement specifying the nature of income and the amount of tax deducted or paid, issued by the foreign tax authority, the person responsible for deduction, or signed by the assessee themselves.
- If the certificate is signed by the assessee, it must be accompanied by an acknowledgement of online payment, bank counter foil, or challan (if tax was paid by the assessee), or proof of deduction (if tax was deducted at source).
- A copy of the respective Double Taxation Avoidance Agreement (DTAA), wherever applicable.
- Details of any disputes regarding the foreign tax paid, and in the case of a refund, the reason for the refund, the exact amount, and the tax year(s) in which the credit was claimed.
7. Verification by an Accountant Form 44 must be formally verified by an accountant under the following conditions:
- Where the assessee is a company.
- In all other cases, where the amount of foreign tax paid outside India for a tax year equals or exceeds ₹1 lakh.
1. What is Form No. 44?
Ans: Form No. 44 is a prescribed e-form for filing ‘Statement of income from a country or specified territory outside India and Foreign Tax Credit’ under Rule 76 of the Income-tax Rules, 2026.
2. Who is required to file Form No. 44?
Ans: Only a resident assessee, having foreign income and intending to claim credit for foreign tax paid outside India on such foreign income is required to file Form No. 44 in accordance with Rule 76 of the Income-tax Rules, 2026. This form shall also be furnished by a resident assessee under Rule 76(14) of the Income-tax Rules, 2026 in a case in a case where the carry backward of loss of the current year or revision of return or similar statement, the case may be, of any year or any other reason results in refund of foreign tax for which credit has been claimed in any tax year or years.
3. Is filing of Form No. 44 mandatory?
Ans: Filing of Form No. 44 is mandatory for a resident assessee under the circumstances specified in response to Question 2 above.
4. What is the due date for filing Form No. 44?
Ans: Form No. 44 shall be furnished within 12 months from the end of the relevant tax year in which the corresponding foreign income has been offered to tax in India and the return for such tax year has been furnished within the time specified under section 263(1) or 263(4) of the Incometax Act, 2025. Where the return has been furnished under section 263(6)(a) of the Income-tax Act, 2025, Form No. 44 to the extent it relates to the income included in the updated return, shall be furnished on or before the date on which such return is furnished.
5. How can Form No. 44 be filed?
Ans: Form No. 44 can be filed electronically through the Income-tax e-filing portal using the assessee’s user ID and password.
6. Can Form No. 44 be filed offline?
Ans: No. Form No. 44 is an electronic form and can be filed only in online mode through the efiling portal.
7. What are the main parts of Form No. 44?
Ans: Form No. 44 has three parts:
PART A: Particulars of the person
PART B: Details of income from a country or specified territory outside India which is offered to tax or assessed to tax in India and on which Foreign Tax Credit is claimed
PART C: Details regarding refund of foreign tax by foreign tax authority for which credit was already claimed in India
8. Is any document required to be attached with Form No. 44?
Ans. Yes. The following documents are required to be attached with Form No. 44:
(a) certificate or statement specifying the nature of income and the amount of tax deducted therefrom or paid by the assessee, —
(i) from the tax authority of the country or specified territory outside India; or
(ii) from the person responsible for deduction of such tax; or
(iii) signed by the assessee;
Further, the aforesaid certificate or statement furnished by the assessee shall be valid if it is accompanied by, —
(i) an acknowledgement of online payment or bank counter foil or challan for payment of tax where the payment has been made by the assessee;
(ii) proof of deduction where the tax has been deducted.
9. Is verification by an accountant required in all cases?
Ans: No. Form No. 44 shall be verified by an accountant: –
(a) where the assessee is a company; or
(b) in all other cases where the amount of foreign tax paid outside India for a tax year equals or exceeds one lakh rupees.
10. What information/document is required for filing Form No. 44?
Ans: The following information/document is required:
i. Documents containing details of head-wise/source-wise income from a foreign country/specified territory which is offered to tax or assessed to tax in India and on which Foreign Tax Credit is claimed, details of foreign tax paid on such income; copy of the respective Double Taxation Avoidance Agreements wherever applicable; details of disputes, if any, regarding the foreign tax paid or part thereof in respect of all countries/specified territories from where the resident taxpayer has earned income
ii. Documents containing details regarding refund of foreign tax by foreign tax authority for which credit has already been claimed in India such as reason for refund of foreign tax, amount of the refund of the foreign tax, amount of the refunded foreign tax for which credit has already been claimed in India, tax year(s) in which credit of the refunded foreign tax has already been claimed in India
Form No. 45 (Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed)
Name of form as per I.T.
Rules, 1962 Not Applicable Name of form as per I.T. Rules, 2026 Form No. 45 (new form) Corresponding section of I.T. Act, 1961
Not Applicable Corresponding section of I.T. Act, 2025 533(2)(q) Corresponding Rule of I.T. Rules, 1962 Not Applicable Corresponding Rule of I.T. Rules, 2026 76
Form 44 Income Tax Rules 2026 pdf download
Form No.44– Frequently Asked Questions
Guidance Note on Form 44
Form 39 Income Tax Rules 2026 pdf download and Key points
Form 40 Income Tax Rules 2026 pdf download and Key points
Form 41 Income Tax Rules 2026 pdf download and Key points
Form 42 Income Tax Rules 2026 pdf download and Key points
Form 43 Income Tax Rules 2026 pdf download and Key points
for more refer income tax website click here
for more refer YouTube Subscribe website click here
Pingback: TaxHeal - GST and Income Tax Complete Guide Portal