Form 45 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 24, 2026

Form 45 Income Tax Rules 2026 pdf download and Key points

FORM NO. 45
[See rule 76(15)]
Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed

Under the Income-tax Rules, 2026, Form No. 45 is a newly introduced form that had no equivalent under the old 1961 Act. It is governed by Section 533(2)(q) and Section 288(1) [Table: Sr. No. 7] of the Income-tax Act, 2025, along with Rule 76 (specifically sub-rules 6, 15, and 17) of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 45:

1. Purpose of the Form Form 45 serves as the official intimation of the settlement of a dispute regarding foreign tax for which a tax credit was not previously claimed. It is introduced to simplify the procedure and provide a structured, transparent, and smart filing system for claiming Foreign Tax Credit (FTC) after a dispute is resolved.

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, provided that this credit was not claimed in their previously filed Form No. 44 for a particular tax year because the foreign tax was under dispute. Once the dispute is settled, the assessee files Form 45 to intimate the Department and officially claim the credit.

3. Mandatory Requirement Yes, filing Form 45 is mandatory for a resident assessee seeking to claim the foreign tax credit under these specific dispute-settlement circumstances.

4. Due Date Form 45 must be filed within six months from the end of the month in which the foreign tax dispute is settled.

5. Structure and Contents of the Form The form is designed to capture details linking the resolved dispute to the taxpayer’s prior filings:

Part A (Particulars of the Person): Captures the assessee’s Name, Address, Permanent Account Number (PAN), and the Relevant Tax Year. Crucially, it requires the Acknowledgement Number of the previously filed Form No. 44 and the exact Date of settlement of the dispute.
Intimation Details: Captures the Intimation Number, the Acknowledgement Number of the Intimation, and the foreign tax credit claimed.
Dispute and DTAA Details: Captures the amount of foreign tax credit that was under dispute, the Article Number and Rate of tax as per the applicable Double Taxation Avoidance Agreement (DTAA), and the final computation of the total foreign tax credit claimed.

1. What is Form No. 45?
Ans: Form No. 45 is a newly introduced form to file intimation of settlement of dispute regarding foreign tax for which credit was not claimed, with a view to facilitate structured and standardised format for filing such intimation. This measure is aimed at simplifying the procedure, and ensuring a transparent and smart filing system.
2. Who is required to file Form No. 45?
Ans: Only a resident assessee, having foreign income and intending to claim credit for foreign tax paid outside India on such foreign income which was not claimed in Form No. 44 already filed by the assessee for any particular tax year due to dispute regarding such foreign tax, should file Form No. 45 to intimate the Income Tax Department regarding settlement of the dispute and claim of
the foreign tax credit in accordance with Sr. No. 7 of the table in Section 288(1) of the Income-tax Act, 2025 and Rule 76(6), Rule 76(15) and Rule 76(17) of the Income-tax Rules, 2026.
3. Is filing of Form No. 45 mandatory?
Ans: Filing of Form No. 45 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. 45?
Ans: Form No. 45 shall be filed within six months from the end of the month in which the dispute is finally settled. However, Form No. 44 should have been already filed for the relevant tax year, before filing of Form No. 45.
5. How can Form No. 45 be filed?
Ans: Form No. 45 can be filed electronically through the Income-tax e-filing portal using the assessee’s user ID and password.
6. Can Form No. 45 be filed offline?
Ans: No. Form No. 45 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. 45?
Ans: Form No. 45 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. Information in columns (1) to (12) to be pre-populated from Form No. 44 and the same to be non-editable
PART C: Details of the Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed
8. Is any document required to be attached with Form No. 45?
Ans. Yes. The assessee is required to furnish evidence of settlement of dispute and evidence to the effect that the liability for payment of such foreign tax has been discharged by him and an undertaking that no refund in respect of such amount has directly or indirectly been claimed or shall be claimed. The assessee is also required to furnish an undertaking that no credit in respect of such amount has directly or indirectly been claimed or shall be claimed for any other tax year.
9. Is verification by an accountant required in all cases?
Ans: No. As per Rule 76(17), Form No. 45 shall be verified by an accountant in a case where Form No. 44 filed for the relevant tax year was required to be verified by an accountant under Rule 76(16). As per Rule 76(16), Form No. 44 is required to 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. 45?
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, details of disputes
regarding the foreign tax paid and details regarding settlement of such dispute(s) in respect of all countries/specified territories from where the resident taxpayer has earned income

Form 45 Income Tax Rules 2026 pdf download and Key points

Form 45 Income Tax Rules 2026 pdf download

Form No.45– Frequently Asked Questions