Foreign tax credit reporting: Form No. 67 prescribes detailed disclosure of foreign income, taxes paid, and treaty credit claims. Form No. 67 requires assessee identification, assessment year and a tabular disclosure of foreign income by source, foreign tax paid, Indian tax payable under normal provisions and under sections 115JB/115JC, credits claimed under sections 90/90A and 91, and treaty article and rate where applicable, with attachment of certificates or proof of foreign tax payment; Part B requires particulars on refunds from carry back of losses and any disputed foreign tax credits, and the form ends with a verified declaration including PAN/Aadhaar and capacity of the declarant.