Relief u/s. 90 can claim in Updated Return u/s. 139(8A) - Original Return u/s. 139(1) has not filed

[PRIYAM KHAMBHATA]

Respected Sir

My client is employee of US based Company since long. He is doing Job in India (Work from Home) and earned Salary in USD, which is credited in US Bank Account. It is to be noted that Federal Tax is also deducted on his Salary in USD. It is important to be noted that His Residential Status is Ordinary Resident, however He has not filed Indian Income tax Return for AY 2022-23 to AY 2025-26..

My Query is Whether, my client is to claim Relief u/s. 90 in respect of Foreign Tax Credit, while offering US Salary in Updated Income tax Return u/s. 139(8A) of the Income tax Act for AYs 2022-23 to 2025-26. Foreign Tax Credit statement in Form 67 for claiming Foreign Tax Credit is to be filed with updated Income tax Return filed u/s. 139(8A). ie. after 139(1) or 139(4). Is there any violation for delay filing Form 67

Please Guide me.

 

AI Summary

Foreign tax credit in updated return: applicability of section 90 relief and Form 67 timing for unfiled original returns Whether foreign tax credit and relief under section 90 can be claimed in an updated return under section 139(8A) where no original return under section 139(1) was filed, in respect of foreign salary income earned by an ordinary resident employee working in India for a US-based company. The issue also concerns filing Form 67 for foreign tax credit with the updated return and whether delay in filing Form 67 creates any violation.