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of <h1>Indian Residents Can Claim Foreign Tax Credit for Overseas Taxes u/r 128 of Income-tax Rules, 1962.</h1> Indian residents are entitled to a Foreign Tax Credit (FTC) for taxes paid in a foreign country or specified territory outside India. This benefit is applicable in the year when the corresponding income is either offered for taxation or assessed for taxation in India, as per Rule 128 of the Income-tax Rules, 1962.
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