Foreign Tax Credit (FTC) for default in filling Form 67 under ...

Income Tax

March 21, 2022

Foreign Tax Credit (FTC) for default in filling Form 67 under Rule 128 - delay in compliance of a procedural provision - Rule 128(9) does not provide for disallowance of FTC in case of delay in filing Form No.67. - FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. - AT

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Foreign Tax Credit (FTC) for default in filling Form 67 under ...

Income Tax

March 21, 2022

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