Foreign Tax Credit requires online submission of Form 67 before filing the income-tax return, with mandatory digital verification. Credit for foreign taxes is conditioned on offering or assessing the corresponding income to tax in India and furnishing the statement and certificate on or before the due date for the return. Assessees required to e-file must prepare and submit Form 67 online via the e-filing portal before filing the income-tax return, following the form instructions and using a Digital Signature Certificate or Electronic Verification Code.