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    Income Tax

    Foreign tax credit u/s 90/90A - delay in filing Form no.67 -...

    Late Filing of Form 67 Doesn't Block Foreign Tax Credit Claim u/r 128(9) and Sections 90/90A.

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    Income TaxJanuary 10, 2023Case LawsAT

    Foreign tax credit u/s 90/90A - delay in filing Form no.67 - mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as it 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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