Forms › Royalties, Foreign Remittances & Relief › Form 44

Form 44 — Statement of income from outside India and Foreign Tax Credit

Compiled — pending CBDT Appendix III cross-check F · Royalties, Foreign Remittances & Relief

Replaces old Form 67. Under the Income-tax Act, 2025, this compliance now uses Form 44.

New form numberForm 44

Old form number67

Act 2025 referenceFTC

CategoryF · Royalties, Foreign Remittances & Relief

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 44?

Form 44 is the Income-tax Act, 2025 form titled “Statement of income from outside India and Foreign Tax Credit”. It replaces the earlier Form 67 used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Royalties, Foreign Remittances & Relief category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 44, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 67?

Under the Income-tax Act, 2025, old Form 67 is replaced by Form 44 — Statement of income from outside India and Foreign Tax Credit. It applies to Tax Year 2026-27 onwards.

From when does Form 44 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.

Form 44 — Statement of income from outside India and Foreign Tax Credit

What is Form 44?

Transitional rule — which form applies?

Frequently asked questions

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