Income Tax Form No. 44 is a prescribed electronic form for furnishing a statement of income from a country or specified territory outside India and for claiming foreign tax credit. The form is notified under Rule 76 of the Income-tax Rules, 2026 and corresponds to provisions of the Income-tax Act, 2025. It replaces the earlier Form No. 67 under the previous rules framework.
The form must be filed by a resident assessee who has earned income outside India and intends to claim credit for foreign tax paid on such income. It is also required in situations where carry backward of loss, revision of return, or other similar circumstances result in refund of foreign tax for which credit had already been claimed in India for any tax year. In such cases, the assessee is required to intimate the Income Tax Department through this form.
Form No. 44 must be furnished within twelve months from the end of the relevant tax year in which the foreign income has been offered to tax in India, provided the return of income for that tax year has been filed within the prescribed time under the Income-tax Act, 2025. Where an updated return is filed, the form relating to the income included in that updated return must be furnished on or before the date on which such updated return is submitted.
The form consists of three parts: particulars of the person, details of foreign income and foreign tax credit claimed, and details regarding refund of foreign tax by the foreign tax authority where credit has already been claimed in India. Supporting documents such as certificates or statements specifying the nature of income and tax paid or deducted must also be attached while filing the form electronically through the income-tax e-filing portal.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 44: Statement of income from a country or region outside India and Foreign Tax Credit
Form No. 44 (Statement of income from a country or specified territory outside India and Foreign Tax Credit)
| Name of form as per I.T. Rules, 1962 | Form No. 67 | Name of form as per I.T. Rules, 2026 | Form No. 44 |
| Corresponding section of I.T. Act, 1961 | 295(2)(ha) | Corresponding section of I.T. Act, 2025 | 533(2)(q) |
| Corresponding Rule of I.T. Rules, 1962 | 128 | Corresponding Rule of I.T. Rules, 2026 | 76 |
Q1: What is Form No. 44?
Ans: Form No. 44 is a prescribed e-form for filing ‘Statement of income from a country or specified territory outside India and Foreign Tax Credit’ under Rule 76 of the Income-tax Rules, 2026.
Q2: Who is required to file Form No. 44?
Ans: Only a resident assessee, having foreign income and intending to claim credit for foreign tax paid outside India on such foreign income is required to file Form No. 44 in accordance with Rule 76 of the Income-tax Rules, 2026. This form shall also be furnished by a resident assessee under Rule 76(14) of the Income-tax Rules, 2026 in a case in a case where the carry backward of loss of the current year or revision of return or similar statement, the case may be, of any year or any other reason results in refund of foreign tax for which credit has been claimed in any tax year or years.
Q3: Is filing of Form No. 44 mandatory?
Ans: Filing of Form No. 44 is mandatory for a resident assessee under the circumstances specified in response to Question 2 above.
Q4: What is the due date for filing Form No. 44?
Ans: Form No. 44 shall be furnished within 12 months from the end of the relevant tax year in which the corresponding foreign income has been offered to tax in India and the return for such tax year has been furnished within the time specified under section 263(1) or 263(4) of the Income-tax Act, 2025. Where the return has been furnished under section 263(6)(a) of the Income-tax Act, 2025, Form No. 44 to the extent it relates to the income included in the updated return, shall be furnished on or before the date on which such return is furnished.
Q5: How can Form No. 44 be filed?
Ans: Form No. 44 can be filed electronically through the Income-tax e-filing portal using the assessee’s user ID and password.
Q6: Can Form No. 44 be filed offline?
Ans: No. Form No. 44 is an electronic form and can be filed only in online mode through the e- filing portal.
Q7: What are the main parts of Form No. 44?
Ans: Form No. 44 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
PART C: Details regarding refund of foreign tax by foreign tax authority for which credit was already claimed in India
Q8: Is any document required to be attached with Form No. 44?
Ans. Yes. The following documents are required to be attached with Form No. 44:
(a) certificate or statement specifying the nature of income and the amount of tax deducted therefrom or paid by the assessee, —
(i) from the tax authority of the country or specified territory outside India; or
(ii) from the person responsible for deduction of such tax; or
(iii) signed by the assessee;
Further, the aforesaid certificate or statement furnished by the assessee shall be valid if it is accompanied by, —
(i) an acknowledgement of online payment or bank counter foil or challan for payment of tax where the payment has been made by the assessee;
(ii) proof of deduction where the tax has been deducted.
Q9: Is verification by an accountant required in all cases?
Ans: No. Form No. 44 shall 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.
Q10: What information/document is required for filing Form No. 44?
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; copy of the respective Double Taxation Avoidance Agreements wherever applicable; details of disputes, if any, regarding the foreign tax paid or part thereof in respect of all countries/specified territories from where the resident taxpayer has earned income
ii. Documents containing details regarding refund of foreign tax by foreign tax authority for which credit has already been claimed in India such as reason for refund of foreign tax, amount of the refund of the foreign tax, amount of the refunded foreign tax for which credit has already been claimed in India, tax year(s) in which credit of the refunded foreign tax has already been claimed in India
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Guidance Note on Income Tax Form 44: Statement of income from a country or region outside India and Foreign Tax Credit
Form No. 44 (Statement of income from a country or specified territory outside India and Foreign Tax Credit)
1. Purpose:
Subject to satisfaction of conditions of Rule 76 of the Income-tax Rules, 2026, to claim foreign tax credit under Rule 76(1) or to intimate the Income Tax Department under Rule 76(14) about carry backward of loss of the current year or revision of return or similar statement, the case may be, of any year or any other reason resulting in refund of foreign tax for which credit has been claimed in any tax year(s), the assessee shall furnish Form No. 44 for relevant tax year.
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 should file Form No. 44 in accordance with Rule 76. Form No. 44 shall also be filed by a resident assessee under Rule 76(14) to intimate the Income Tax Department about carry backward of loss of the current year or revision of return or similar statement, the case may be, of any year or any other reason resulting in refund of foreign tax for which credit has been claimed in any tax year(s).
3. Frequency & Due Dates:
| Frequency | Due Date |
| To be filed for relevant tax year | As per Rules 76(12) and 76(13) of the Income-tax Rules, 2026:
Form No. 44 shall be furnished within 12 months from the end of the relevant tax year in which the corresponding foreign income has been offered to tax in India and the return for such tax year has been furnished within the time specified under section 263(1) or 263(4) of the Income-tax Act, 2025. Where the return has been furnished under section 263(6)(a) of the Income- tax Act, 2025, Form No. 44 to the extent it relates to the income included in the updated return, shall be furnished on or before the date on which such return is furnished. |
4. Structure of Form:
Form No. 44 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
PART C: Details regarding refund of foreign tax by foreign tax authority for which credit was already claimed in India
5. Documents required to file Form No. 44:
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; copy of the respective Double Taxation Avoidance Agreements wherever applicable; details of disputes, if any, regarding the foreign tax paid or part thereof in respect of all countries/specified territories from where the resident taxpayer has earned income
ii. Documents containing details regarding refund of foreign tax by foreign tax authority for which credit has already been claimed in India such as reason for refund of foreign tax, amount of the refund of the foreign tax, amount of the refunded foreign tax for which credit has already been claimed in India, tax year(s) in which credit of the refunded foreign tax has already been claimed in India
6. Step-by-step process of filing Form No. 44:
Form No. 44 can be filed through e-filing portal using taxpayer’s user ID and password. Follow the below-mentioned 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. 44. Alternatively, enter Form No. 44 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. 44 is displayed. Fill all required details and attach the documents required under Rules 76(10) and 76(11) of the Income-tax Rules, 2026. 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. Major changes as compared to erstwhile Form No. 67
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.
