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Form 67: Foreign Tax Credit Claim
Due: Generally on or before the ITR due date.
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Due date
Generally on or before the ITR due date.
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
Form 67 claims foreign tax credit in India under DTAA/section 91. Credit is generally allowed only if the form is filed in time.
Who must comply
Residents with foreign income taxed abroad.
Penalty / consequence of delay
Credit may be denied if not filed in time.
How to comply
- Collect foreign tax payment proof
- Prepare Form 67 with statement of income and tax
- Submit before ITR filing
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
Who needs Form 67?
Resident taxpayers who paid tax in another country on income also taxable in India.