Frequently Asked Questions (FAQs)

Form No. 45 (Intimation of settlement of dispute regarding foreign tax for which credit has not been 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 e-filing 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

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