Income Tax Form No. 45 has been introduced to enable taxpayers to intimate the Income Tax Department about the settlement of disputes relating to foreign tax for which credit had not been claimed earlier. The form provides a structured and standardised format for reporting such settlement and facilitates the process of claiming foreign tax credit in cases where the credit could not be claimed earlier due to a dispute concerning the foreign tax paid outside India.
The form is applicable only to a resident assessee who has foreign income and intends to claim credit for foreign tax paid outside India on that income. It is specifically required in situations where the credit for such foreign tax was not claimed earlier in Form No. 44 filed for a particular tax year because of a dispute regarding the foreign tax liability. After the dispute is resolved, the taxpayer must file Form No. 45 to intimate the department about the settlement and claim the credit in accordance with the provisions of the Income-tax Act, 2025 and the Income-tax Rules, 2026.
Form No. 45 must be filed within six months from the end of the month in which the dispute is finally settled. However, Form No. 44 for the relevant tax year must already have been filed before submitting Form No. 45. The form can only be filed electronically through the income-tax e-filing portal using the taxpayer’s login credentials and cannot be filed offline.
The form consists of three parts: particulars of the taxpayer, details of income from foreign countries or specified territories on which foreign tax credit is claimed, and information regarding settlement of the dispute. Taxpayers are also required to submit supporting evidence of settlement of the dispute, proof of payment of foreign tax, and undertakings confirming that no refund or credit for the same amount has been claimed elsewhere.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form No. 45: Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed
Q1: Form No. 45 (Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed)
| Name of form as per I.T. Rules, 1962 | Not Applicable | Name of form as per I.T. Rules, 2026 | Form No. 45 (new form) |
| Corresponding section of I.T. Act, 1961 | Not Applicable | Corresponding section of I.T. Act, 2025 | 533(2)(q) |
| Corresponding Rule of I.T. Rules, 1962 | Not Applicable | Corresponding Rule of I.T. Rules, 2026 | 76 |
Q1: 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.
Q2: 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.
Q3: 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.
Q4: 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.
Q5: 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.
Q6: 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.
Q7: 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
Q8: 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.
Q9: 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.
Q10: 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.
Guidance Note on Income Tax Form No. 45: Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed
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:
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).
