This double blinded clinical trial aims to investigate the therapeutic effects of auditory cortex anodal, cathodal, and sham transcranial direct current stimulation (tDCS) on chronic idiopathic tinnitus resistant to medications. Ninety patients, male and female (18 to 70 years old) with chronic drug resistant idiopathic tinnitus are randomly divided into three groups of anodal, cathodal, and sham treatments (n=30). Inclusion criteria are chronic idiopathic tinnitus for more than 6 months, resistance to medications. Exclusion criteria are history of seizure attacks, high blood pressure, pace maker, brain trauma, and severe psychiatric disorders. Anodal stimulation consists of daily one session (2 mA for 20 min with 35 cm2 electrode), 5 consecutive sessions per week for two consecutive weeks (10 sessions) where anode is placed at left auditory cortex and cathode at right auditory cortex. The cathodal stimulation consists of the same protocol while anode at right auditory cortex and cathode at left auditory cortex. In the sham treatment, electrode montage is the same with anodal group, but after 40-50 sec the device will be turned OFF without informing the patients. The primary outcome is score of tinnitus handicap inventory (THI), assessed prior and post interventions (one hour after last session). The secondary outcome is tinnitus loudness and distress which are assessed using a 0 to 10 numerical rating scale prior and post each tDCS session (5 min after end of session), one week, and one month after last tDCS session. Therapeutic effects are compared inter- and intra-group.