Foreign tax credit intimation requires disclosure of settlement details, disputed credit, and accountant verification before filing. Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed requires the assessee to furnish particulars of the person, the relevant tax year, Form No. 44 acknowledgement details, the date of settlement, and the related intimation particulars. The form captures foreign income, foreign tax paid, tax payable in India, foreign tax credit under the Act and the applicable double taxation avoidance agreement, the disputed credit amount, and the credit now claimed through the intimation. It also requires declaration by the filer and verification by an accountant, together with evidence of settlement and tax payment.