The record
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- A US-based taxpayer faced a tax demand in India after failing to submit Form 67 to claim foreign tax credit on time.
- The Income Tax Department rejected her claim and subsequent rectification requests due to the late submission.
- The Income Tax Appellate Tribunal overturned this decision, citing a recent Delhi High Court ruling.
- This judgment establishes that the requirement to file Form 67 is directory rather than mandatory for claiming tax credits.
Who said what1
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Karanjot Singh Khurana
Partner, DMD Advocates
1 quote · 1 outlet
“The tribunal held that filing Form 67 is directory rather than mandatory. Consequently, a delay in filing the form, by itself, should not deprive a taxpayer of the right to claim credit for taxes that have already been paid in a foreign country.”
In the article
…because Form 67 had not been filed. According to Khurana, the ITAT Delhi tax tribunal relied on a Delhi High Court ruling in Real Time Data Services (P.) Ltd. v. PCIT, reported in [2026]183 taxmann.com 701 (Delhi). The tribunal held that filing Form 67 is directory rather than mandatory. Consequently, a delay in filing the form, by itself, should not deprive a taxpayer of the right to claim credit for taxes that have already been paid in a foreign country. Khurana explained that a resident taxpayer who wants to claim credit in India for taxes paid or deducted in a foreign country on income that is also taxable in India must file Form 67. Under the Income-tax Act, 2025,…
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Named India · United States · CPC Bengaluru · Income Tax Department · Delhi High Court · DMD Advocates · Income Tax Appellate Tribunal · Karanjot Singh Khurana
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