Form 44 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form 44 is the statement an assessee furnishes to claim foreign tax credit under rule 76. It lists income from a country or region outside India that is offered or assessed to tax in India and the foreign tax paid on it, asks about any refund of foreign tax already credited, and is verified by the assessee and, in the cases the rule names, by an accountant. This article describes the form as printed, as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked.
Rule 76(10) allows foreign tax credit on furnishing Form 44, verified as the form specifies, together with a certificate or statement of the foreign tax. The statement is furnished within twelve months from the end of the relevant tax year (rule 76(12)). Part A gives the person's details, Part B the income and credit by country and source, and Part C any refund of foreign tax already credited. An accountant verifies it where the assessee is a company, or otherwise where foreign tax paid equals or exceeds Rs. 1,00,000 (rule 76(16)).
The rule and the section
Rule 76 opens by allowing a resident assessee a credit for foreign tax paid in a country or specified territory outside India, in the manner and to the extent specified in the rule, for the tax year in which the income is offered or assessed to tax in India. The rule's opening words name the double taxation relief provisions of section 159; the section is explained in section 159 on relief under tax treaties. The rule is explained in rule 76 on foreign tax credit and Form 44. Form 44 is cited as "".
What rule 76 prints about the form:
| Sub-rule | What it says |
|---|---|
| (10) | Credit is allowed on furnishing (a) a statement of income from the country or specified territory outside India offered for tax for the tax year and of foreign tax deducted or paid on it, in Form 44, verified as specified in it; and (b) a certificate or statement of the nature of income and the tax deducted or paid, from the foreign tax authority, from the person responsible for deduction, or signed by the assessee |
| (11) | The certificate or statement is valid if accompanied by proof of payment (acknowledgement, counter foil or challan) or proof of deduction |
| (12) | Form 44 and the certificate or statement are furnished within twelve months from the end of the relevant tax year, the return for that year having been furnished within the time under section 263(1) or (4) |
| (13) | For an updated return under section 263(6)(a), on or before the date it is furnished, as to income in that return |
| (14) | Form 44 is also furnished where carry backward of loss, revision of return or any other reason results in refund of foreign tax already credited |
| (16) | Form 44 is verified by an accountant under section 515(3)(b) where the assessee is a company, or in all other cases where foreign tax paid outside India for the tax year equals or exceeds Rs. 1,00,000 |
Form 45, the intimation under rule 76(15) for settlement of a disputed foreign tax, is a separate form and is not described here. If you are preparing a foreign tax credit claim, our NRI tax filing team can help put the statement and the foreign-tax evidence together.
Part A: Particulars of the person
Six rows: 1 name (Note 1: full name of the assessee); 2 address (Note 2 lists its elements); 3 Permanent Account Number; 4 e-mail Id; 5 contact number with country code; 6 tax year.
Part B: Other information
Part B is headed "Details of income from a country or region outside India which is offered to tax or assessed to tax in India and on which Foreign Tax Credit is claimed". It is one wide table of sixteen numbered columns, with one block of rows for each country or region and its sources of income.
The gazette print breaks the column heads word by word across the page, so only what can be read with certainty is given. For each country or region the table asks: its name (column 2; Note 3 says a specified territory is to be mentioned and several countries or territories can be added); the assessee's Taxpayer Identification Number there (column 3; Note 4); the source of income; the income from outside India and the income-tax paid outside India; the tax payable on the income under the Income-tax Act, 2025 (column 8; Note 6 says it follows whether the assessee pays under the normal provisions, as rule 76(8) explains, or under section 206); the Article number of the Double Taxation Avoidance Agreement (column 7; Note 7); the rate of tax under the agreement; the foreign tax credit claimed; and whether any part is in dispute. Two formulas are printed in the heads: column 15 is columns 11 and 12 added, and column 16 is column 15 less column 14. The print does not allow the head of each of columns 4, 5, 6, 9, 10, 11, 12, 13 and 14 to be read with certainty, so no pairing is given for them.
The source-of-income rows printed down the side are: salary; house property; business or professional; long term capital gain; short term capital gain; interest; dividend; royalty; fees for technical services or fee for included services; and others (specify). Note 5 says interest, dividend, royalty and fees are shown only to the extent they are not part of income from business or profession under the applicable agreement.
Part C: Refund of foreign tax for which credit was already claimed
Part C asks, as a Yes/No question, whether carry backward of loss of the current year, revision of an income-tax return or declaration of any year, or any other reason has led to refund of foreign tax by the foreign tax authority for which credit was already claimed in India in any tax year. If Yes, a table of four columns follows: (1) reason for the refund; (2) amount of the refund of the foreign tax; (3) the amount of foreign tax out of column 2 for which credit was already claimed in India; and (4) the tax year or years in which credit of that amount was claimed in India. This ties to rule 76(14).
Declaration, verification and Notes
Declaration and verification. The person declares that the information is true and correct as far as the signatory knows, that no relevant fact has been concealed, and that the foreign tax credit claimed for the tax year is in accordance with the applicable Double Taxation Avoidance Agreement or agreements, the Income-tax Act, 2025 and the Income-tax Rules, 2026. The signatory states the designation and PAN and confirms competence to submit; the form carries a digital signature, date and place.
Verification by an accountant. The accountant states that he has examined the books of account and other documents showing the income from outside India and the foreign tax paid, and that the credit claimed in Part B and the details in Part C are in accordance with the agreements, the Act and the Rules. He affirms the particulars as far as he knows and believes (the corrigendum G.S.R. 286(E) changes "my/our" to "my"). The block carries place, date, signature, name, designation, membership number, UDIN if any, and firm details.
Notes. Notes 1 to 7 are described above. Note 8 asks for the certificate or statement and proof of payment or deduction of foreign tax under rule 76(10)(b) to be attached; Note 9 says some information would be pre-filled to the extent possible; Note 10 says amounts are in rupees unless stated otherwise.
Example. Naveen Pillai (invented) is a resident who earned interest and a short term capital gain in a country with which India has an agreement and paid tax there. He furnishes Form 44 with Part A details, a Part B block for that country and a certificate of the foreign tax. If the foreign tax paid for the year is Rs. 1,00,000 or more, an accountant also verifies the form.
Need help with a foreign tax credit?
The credit depends on the agreement article, the tax actually paid and the evidence attached. Our NRI tax filing team can review the statement, the certificate and the timing under rule 76 with you.
Key takeaways
- Form 44 is cited under rule 76(10) and is furnished within twelve months from the end of the relevant tax year.
- Part A holds the person's details; Part B the income, foreign tax and credit by country and source; Part C refunds of foreign tax already credited.
- A certificate or statement of the foreign tax, with proof of payment or deduction, goes with the form.
- An accountant verifies where the assessee is a company, or where foreign tax paid equals or exceeds Rs. 1,00,000.
- Form 45 is a separate intimation for settlement of a disputed foreign tax.
Read next
- Rule 76: foreign tax credit and Form 44
- Forms 41, 42 and 43: section 159 information and certificate of residence
- Form 48: accountant's report on international and specified domestic transactions
- Forms 66 and 67: book profit and alternate minimum tax reports
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.