https://www.taxtmi.com/caselaws?id=471725 Foreign tax credit is not denied solely because Form 67 was filed after the due date under Section 139(1) of the Income-tax Act, 1961. The time requirement for filing Form 67 is directory rather than mandatory; therefore, delayed compliance does not by itself defeat entitlement to credit for foreign taxes. Credit remains subject to verification of the relevant facts and computation. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471725 Foreign tax credit is not denied solely because Form 67 was filed after the due date under Section 139(1) of the Income-tax Act, 1961. The time requirement for filing Form 67 is directory rather than mandatory; therefore, delayed compliance does not by itself defeat entitlement to credit for foreign taxes. Credit remains subject to verification of the relevant facts and computation. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471725