Requirement for filing Form 67 for claiming FTC only directory not mandatory – ITAT
July 2, 2026
Income Tax, ITAT
Requirement for filing Form 67 for claiming Foreign Tax Credit (FTC) is only directory and not mandatory – ITAT In a recent judgment, ITAT Allahabad has reiterated that requirement for filing Form 67 for claiming Foreign Tax Credit (FTC) is only directory and not mandatory, recourse to provisions …