Foreign Tax Credit disclosure form requires income details, DTAA particulars, disputed credit reporting, and accountant verification. Statement of income from a country or region outside India and claim of Foreign Tax Credit requires disclosure of the assessee's particulars, source-wise foreign income, foreign tax paid, tax payable, credit computed under the relevant provisions, any disputed amount, total credit, and credit claimed, together with the applicable DTAA article and rate. The form also requires disclosure of any refund of foreign tax already credited in India and includes declarations by the assessee and accountant confirming compliance with the applicable DTAA, the Income-tax Act, 2025 and the Income-tax Rules, 2026.