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Income Tax - Highlights / Catch Notes

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Relief u/s 90 - foreign tax credit - disallowance of FTC in case ...

Case Laws     Income Tax

October 4, 2022

Relief u/s 90 - foreign tax credit - disallowance of FTC in case of delay in filing Form No. 67 - the assessee is eligible for foreign tax credit, as she has filed form number 67 before completion of the assessment, though not in accordance with rule 128 (9) of The Income Tax Rules, which provided that such form shall be filed on or before the due date of filing of the return of income. - AT

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