https://www.taxtmi.com/caselaws?id=789699 Belated filing of Form 67 under Rule 128(9) was treated as a directory, not mandatory, compliance requirement for claiming Foreign Tax Credit under sections 90 and 90A. The commentary states that where the underlying entitlement to credit is otherwise satisfied, delayed filing of the form should not defeat the substantive claim merely because it was lodged after the section 139(1) due date. The filing lapse was described as a curable procedural default, and the delay was directed to be condoned, leaving the assessee entitled to the credit. en-us Wed, 08 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789699 Belated filing of Form 67 under Rule 128(9) was treated as a directory, not mandatory, compliance requirement for claiming Foreign Tax Credit under sections 90 and 90A. The commentary states that where the underlying entitlement to credit is otherwise satisfied, delayed filing of the form should not defeat the substantive claim merely because it was lodged after the section 139(1) due date. The filing lapse was described as a curable procedural default, and the delay was directed to be condoned, leaving the assessee entitled to the credit. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789699