Forms › Transfer Pricing & International Taxation › Form 45

Form 45 — Intimation of settlement of dispute re foreign tax credit not claimed

New form Compiled — pending CBDT Appendix III cross-check G · Transfer Pricing & International Taxation

New form — no earlier equivalent. Form 45 is introduced under the Income-tax Act, 2025.

New form numberForm 45

Old form number— none (new form) —

Act 2025 referenceFTC dispute

CategoryG · Transfer Pricing & International Taxation

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

What is Form 45?

Form 45 is the Income-tax Act, 2025 form titled “Intimation of settlement of dispute re foreign tax credit not claimed”. It is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the earlier law.

It falls under the Transfer Pricing & International Taxation 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 45, 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

Is Form 45 a new form?

Form 45 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Intimation of settlement of dispute re foreign tax credit not claimed.

From when does Form 45 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 45 — Intimation of settlement of dispute re foreign tax credit not claimed

What is Form 45?

Transitional rule — which form applies?

Frequently asked questions

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