https://www.taxtmi.com/caselaws?id=801162 Rule 128(9), effective from 1 April 2022, permits Form No. 67 for foreign tax credit to be filed on or before the end of the relevant assessment year, rather than by the return-filing due date under section 139(1). For Assessment Year 2022-23, Form No. 67 filed on 31 August 2022 fell within the applicable deadline of 31 March 2023. Foreign tax credit therefore cannot be denied as time-barred and remains allowable, subject to verification of the remaining conditions. en-us Tue, 29 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801162 Rule 128(9), effective from 1 April 2022, permits Form No. 67 for foreign tax credit to be filed on or before the end of the relevant assessment year, rather than by the return-filing due date under section 139(1). For Assessment Year 2022-23, Form No. 67 filed on 31 August 2022 fell within the applicable deadline of 31 March 2023. Foreign tax credit therefore cannot be denied as time-barred and remains allowable, subject to verification of the remaining conditions. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801162