Foreign Tax Credit – Forms 44 & 45 (Former Form 67)

45 for resident assessees claiming foreign tax credit. 67, is used to file the statement of income from outside India and Foreign Tax Credit under Rule 76 of the Income-tax Rules, 2026, while Form No. 44 is required for resident assessees claiming foreign tax credit and in specified cases where previously claimed foreign tax is refunded. 45 applies where a dispute is settled and foreign tax credit was omitted from Form No. Income Tax DepartmentCentral Board of Direct TaxesForeign Tax Credit to resident assessees: Form No.