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

Relief u/s. 90 can claim in Updated Return u/s. 139(8A) - Original Return u/s. 139(1) has not filed https://www.taxtmi.com/forum/issue?id=120883 An ordinarily resident assessee is taxable in India on global income, including salary earned in USD and credited to a US bank account, and may claim Foreign Tax Credit under section 90 while filing an updated return under section 139(8A). Form 67 is treated as a procedural requirement for FTC, and delay in filing it is viewed as a procedural lapse that should not defeat the claim where foreign tax payment is evidenced and the income is duly offered to tax in India. en-us Wed, 22 Apr 2026 14:18:37 +0530 Thu, 23 Apr 2026 22:07:44 +0530 TaxTMI RSS Generator Relief u/s. 90 can claim in Updated Return u/s. 139(8A) - Original Return u/s. 139(1) has not filed https://www.taxtmi.com/forum/issue?id=120883 An ordinarily resident assessee is taxable in India on global income, including salary earned in USD and credited to a US bank account, and may claim Foreign Tax Credit under section 90 while filing an updated return under section 139(8A). Form 67 is treated as a procedural requirement for FTC, and delay in filing it is viewed as a procedural lapse that should not defeat the claim where foreign tax payment is evidenced and the income is duly offered to tax in India. Discussion-Forum Income Tax Wed, 22 Apr 2026 14:18:37 +0530 https://www.taxtmi.com/forum/issue?id=120883