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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Denial of foreign tax credit u/s 91 - delay in filing Form no.67 ...

Income Tax

December 9, 2022

Denial of foreign tax credit u/s 91 - delay in filing Form no.67 - Mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as they stood during the year under consideration, will not preclude the assessee from claiming the benefit of foreign tax credit in respect of tax paid outside India. - AT

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