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Income Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Foreign tax credit claimed u/s 90/90A - although there was delay ...

Case Laws     Income Tax

September 28, 2023

Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the due date of filing of the return wherein as held that FTC cannot be denied to the assessee, where the assessee filed FTC in Form No. 67, although belatedly since filing of such Form 67 is not mandatory but directory in nature. - AT

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