https://www.taxtmi.com/article/detailed?id=12335 Filing of Form 67 by the end of the assessment year can prevent taxpayers from claiming foreign tax credit when foreign tax certificates arrive later; Tribunal decisions have ruled that Form 67 is directory and that delayed or subsequent filing should not by itself bar entitlement to foreign tax credit, suggesting reliance on those precedents pending statutory amendment to accommodate late-arriving documentation. en-us Sat, 17 Feb 2024 12:58:51 +0530 Sat, 17 Feb 2024 12:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12335 Filing of Form 67 by the end of the assessment year can prevent taxpayers from claiming foreign tax credit when foreign tax certificates arrive later; Tribunal decisions have ruled that Form 67 is directory and that delayed or subsequent filing should not by itself bar entitlement to foreign tax credit, suggesting reliance on those precedents pending statutory amendment to accommodate late-arriving documentation. Articles Income Tax Sat, 17 Feb 2024 12:58:51 +0530 https://www.taxtmi.com/article/detailed?id=12335