Guidance Note with respect to Form No. 45 : Foreign Tax Credit

Form No. 45 (Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed)

1. Purpose:

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 should file?

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 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. Frequency & Due Dates:

Frequency	Due Date
To be filed for relevant tax year	As per Rule 76(6) of the Income-tax Rules, 2026: To 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.

4. Structure of Form:

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

5. Documents required to file Form No. 45:

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

6. Step-by-step process of filing Form No. 45:

Form No. 45 can be filed through e-filing portal using taxpayer’s user ID and password.

Follow the below steps to fill and submit the form through online mode:

Step 1: Log in to the e-filing portal using your user ID and password.

Step 2: Once logged in, navigate to your Dashboard, then click on e-File > Income Tax Forms > File Income Tax Forms.

Step 3: On the File Income Tax Forms page, select Form No. 45. Alternatively, enter Form No. 45 in the search box to find out and file the form.

Step 4: On the Instructions page, click Let’s Get Started.

Step 5: On click of Let’s Get Started, Form No. 45 is displayed. Fill all required details and attach the documents required as per Rule 76(6), and Sr. No. 7 of the table in Section 288(1) of the Income-tax Act, 2025. Click Proceed.

Step 6: On the Preview page, verify the details and click Proceed to e-Verify.

Step 7: Click Yes to submit.

Step 8: On clicking Yes, you will be taken to the e-Verify page, where you can complete the verification process.

After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Number. Please keep a note of the Transaction ID and Acknowledgement Number for future reference. Download a copy for your records. You will also receive a confirmation message on your email ID and mobile number registered with the e-filing portal.

7. Verification of Form No. 45 by an accountant:

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).

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Foreign tax credit intimation form streamlines settlement-based claims for previously unclaimed credit under the filing rules. Form No. 45 provides a structured electronic intimation for settlement of dispute regarding foreign tax for which credit was not claimed. It applies to a resident assessee with foreign income who seeks foreign tax credit after the dispute is finally settled, where Form No. 44 had already been filed for the relevant tax year. The form must be filed within six months from the end of the month in which the dispute is finally settled, with supporting documents, and must be verified by an accountant where Form No. 44 required accountant verification.