<h1>Foreign tax credit filing rules: Form 44 and Form 45 govern claims, dispute settlement, deadlines, and accountant verification.</h1> Foreign tax credit under Rule 76 is claimed through Form No. 44 by a resident assessee having foreign income, with filing required within 12 months from the end of the relevant tax year or by the date of an updated return, and supported by documents on foreign income, foreign tax paid, applicable treaty material, and any dispute or refund details. Form No. 44 is filed through the e-filing portal and requires accountant verification where the assessee is a company or the foreign tax paid equals or exceeds one lakh rupees. Form No. 45 is used to intimate settlement of a dispute regarding foreign tax for which credit was not earlier claimed, within six months from the end of the month of settlement, and is also filed and verified through the portal.