Records to collect
- Foreign assessment or tax-payment evidence
- Source-level income working
- INR conversion record
- Indian tax attributable to the same source
NRI cornerstone guide
Foreign Tax Credit and Form 44 (formerly Form 67) Guide for NRIs
Foreign-tax credit usually requires more than proof that tax was paid abroad. The represented income must be analysed in India, foreign tax evidence mapped to it, and current filing/treaty requirements confirmed.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Start here
Three things to do before relying on an answer
1. Begin with your facts
Determine Indian residence and taxable income
2. Keep the evidence ready
Foreign assessment or tax-payment evidence • Source-level income working
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Determine Indian residence and taxable income
- 2Map income and foreign tax to the same period
- 3Calculate the lower-of-two illustration
- 4Verify Form 44 (formerly Form 67) process before filing
Use a relevant tool
Official sources cited in this guide
Verify the current rule
Questions to answer before you act
Foreign-tax credit usually requires more than proof that tax was paid abroad. The represented income must be analysed in India, foreign tax evidence mapped to it, and current filing/treaty requirements confirmed.