Form 43 and 44 under ITA 2025 – FAQs | Filing Process

Form 43 is the tax residency certificate issued by the Assessing Officer of the Indian Income-tax Department, certifying that a person is a resident of India for the purposes of Sections 159 (i.e., to claim benefits under a Double Taxation Avoidance Agreement (DTAA)).

Form 43 is not a form filed by the taxpayer. It is a Certificate of Residence issued by the department, when taxpayer files Form 42.

Yes, Form 43 is the Tax Residency Certificate (TRC) issued by the Indian Income-tax Department. But, it is issued only on request of the taxpayer by filing Form 43.

There is no specific statutory limit on the number of times Form 43 can be issued within a year in India, as long as each certificate relates to a distinct and valid period of a tax year.

Generally, ATRC (Form 43) is issued per financial/Tax year. If there are multiple types of income requiring application of multiple treaties or separate requirements from different foreign tax authorities, Form 43 can be obtained for each relevant purpose period. Thus, there’s no annual cap like “only once per year” under Indian income-tax rules—issuance is based on need and validity period, not on a count limit.

Duly filled & signed Form 42, along with the documents as required in Form 42 are the basis on which Form 43 is issued.

Form 43 is to be issued on the ITBA by the Assessing Officer to the taxpayer and is then to be made available on the e-filing portal for easier access to the taxpayer.

Form 43 is a Certificate of Residence issued by the department, when assessee files Form 42 to get Tax Residency certificate. Thus, Form 43 is the Tax Residency Certificate (TRC) in India that certifies that an individual, company, or entity is a resident of India. It is therefore crucial for claiming benefits under Double Taxation Avoidance Agreements (DTAA) in countries/specified territories.

Form No. 44 is a prescribed e-form for filing ‘Statement of income from a country or specified territory outside India and Foreign Tax Credit’ under Rule 76 of the Income-tax Rules, 2026.

Only a resident assessee, having foreign income and intending to claim credit for foreign tax paid outside India on such foreign income is required to file Form No. 44 in accordance with Rule 76 of the Income-tax Rules, 2026. This form shall also be furnished by a resident assessee under Rule 76(14) of the Income-tax Rules, 2026 in a case in a case where the carry backward of loss of the current year or revision of return or similar statement, the case may be, of any year or any other reason results in refund of foreign tax for which credit has been claimed in any tax year or years.

Filing of Form No. 44 is mandatory for a resident assessee under the circumstances specified in response to Question 2 above.

Form No. 44 shall be furnished within 12 months from the end of the relevant tax year in which the corresponding foreign income has been offered to tax in India and the return for such tax year has been furnished within the time specified under section 263(1) or 263(4) of the Income-tax Act, 2025. Where the return has been furnished under section 263(6)(a) of the Income-tax Act, 2025, Form No. 44 to the extent it relates to the income included in the updated return, shall be furnished on or before the date on which such return is furnished.

Form No. 44 can be filed electronically through the Income-tax e-filing portal using the assessee’s user ID and password.

No. Form No. 44 is an electronic form and can be filed only in online mode through the e-filing portal.

Form No. 44 has three parts:

Part A – Particulars of the person

Part B – Details of income from a country or specified territory outside India which is offered to tax or assessed to tax in India and on which Foreign Tax Credit is claimed

Part C – Details regarding refund of foreign tax by foreign tax authority for which credit was already claimed in India

Yes. The following documents are required to be attached with Form No. 44:

(a) certificate or statement specifying the nature of income and the amount of tax deducted therefrom or paid by the assessee:

(i) from the tax authority of the country or specified territory outside India; or

(ii) from the person responsible for deduction of such tax; or

(iii) signed by the assessee;

Further, the aforesaid certificate or statement furnished by the assessee shall be valid if it is accompanied by:

(i) an acknowledgement of online payment or bank counter foil or challan for payment of tax where the payment has been made by the assessee;

(ii) proof of deduction where the tax has been deducted.

No. Form No. 44 shall be verified by an accountant:

(a) where the assessee is a company; or

(b) in all other cases where the amount of foreign tax paid outside India for a tax year equals or exceeds one lakh rupees.

The following information/document is required:

(i) Documents containing details of head-wise/source-wise income from a foreign country/specified territory which is offered to tax or assessed to tax in India and on which Foreign Tax Credit is claimed, details of foreign tax paid on such income; copy of the respective Double Taxation Avoidance Agreements wherever applicable; details of disputes, if any, regarding the foreign tax paid or part thereof in respect of all countries/specified territories from where the resident taxpayer has earned income.

(ii) Documents containing details regarding refund of foreign tax by foreign tax authority for which credit has already been claimed in India such as reason for refund of foreign tax, amount of the refund of the foreign tax, amount of the refunded foreign tax for which credit has already been claimed in India, tax year(s) in which credit of the refunded foreign tax has already been claimed in India.