Form 45 of the Income-tax Rules, 2026

Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed

What this form is

Form 45 of the Income-tax Rules, 2026 is new. The department’s concordance shows no form of the 1961 regime behind it. It is an intimation: telling the department something it would not otherwise know, within the time the provision allows. The assessee signs and files this himself.

Which provision requires it

Neither side of the department’s description names a section or a rule, so there is nothing here we can point at without guessing. The enabling provision is on the form itself.

What it is under the 2026 Rules

This form is new. The department’s concordance leaves the 1961 column empty for it, which means there is no earlier form it replaces and no older practice to read across from. Its number is Form 45, and the department describes it as: “Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed”.

Where you meet it

You meet it when money, a related party or a permanent establishment sits on the other side of a border. It usually has to be in place before the transaction, not after it, and the department reads it against the treaty as well as the Act.

Near it

Other forms we have put in the same group — transfer pricing and cross-border tax.

Form 3CEAA, Form 3CEAB, Form 3CEAC, Form 3CEAD, Form 3CEAE, Form 3CEB, Form 3CEC, Form 3CED, Form 3CEDA, Form 3CEEA, Form 3CEF, Form 3CEFA

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.

Form 45 — 1962 Rules (PDF) Fillable version Form 45 — 2026 Rules (PDF) All forms at the department

What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.