Filing Form 67 for Foreign Tax Credit is Directory, Not Mandatory: ITAT Indore

Asha Rani Pandya Vs DCIT/ACIT (ITAT Indore)

In the significant case of Asha Rani Pandya Vs DCIT/ACIT, the Income Tax Appellate Tribunal (ITAT) Indore provided crucial clarity on the requirement of filing Form 67 for claiming Foreign Tax Credit (FTC). The ruling stated that while filing Form 67 is necessary, it is a directory requirement and not mandatory. This decision has pivotal implications for taxpayers dealing with foreign income and tax credits.

The case revolves around Asha Rani Pandya, who appealed against the order of the Commissioner of Income Tax (Appeal), Nationa

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