https://www.taxtmi.com/caselaws?id=466501 Belated furnishing of Form No. 67 under the Rules is treated as a directory procedural requirement; late submission does not automatically forfeit entitlement to foreign tax credit. The rule should be read to permit acceptance of Form 67 filed after return processing or during rectification, subject to factual verification of the foreign tax claim. Assessing authorities are directed to verify the belatedly submitted documentation and allow the foreign tax credit if the details and taxes paid abroad are substantiated; procedural non-compliance alone cannot be a standalone ground for denial. en-us Thu, 27 Feb 2025 00:00:00 +0530 Tue, 10 Feb 2026 19:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466501 Belated furnishing of Form No. 67 under the Rules is treated as a directory procedural requirement; late submission does not automatically forfeit entitlement to foreign tax credit. The rule should be read to permit acceptance of Form 67 filed after return processing or during rectification, subject to factual verification of the foreign tax claim. Assessing authorities are directed to verify the belatedly submitted documentation and allow the foreign tax credit if the details and taxes paid abroad are substantiated; procedural non-compliance alone cannot be a standalone ground for denial. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466501