Form 67 after due date

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Kake Golu (Querist)
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22 January 2021 Hello,

I have a question. I am an Indian resident. In FY 2019-20, I worked for 2.5 months abroad with only a foreign salary and paid foreign tax. The foreign country has a Double Tax Avoidance Agreement (DTAA) with India. Due to some reason, my ITR for FY 2019-20 has not been filed yet within the last due date 10/01/2021, so I have to file a belated return now. Per DTAA, I would like to cut down the double tax through Tax Credit relief u/s 90 using Form 67. Is it possible now after the due date to avoid double tax if I fill & submit Form 67 before filling ITR2? I read somewhere that this form is supposed to be filled within the due date but I can see that Form 67 for that FY is still available on the income tax website. Can I still fill it now so that the tax credit reflects in my ITR2 form? If not, what would be the solution?

Thanks & Regards

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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22 January 2021 Yes you can file it now also and revise your return to get credit.

Kake Golu

Kake Golu (Querist)
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22 January 2021 Hi CA Ms. Rashmi Gandhi, I have not filed my original return yet so revising the return is not yet in the picture. The main question is that is it possible to avoid double tax through tax credit if I fill Form 67 & ITR2 both after the due date. As per the Income Tax website, I see that is done only within due date u/s 139(1) but I am not sure:

https://www.incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF_News/Notification_Procedure_form_67.pdf

Could you please double check again?

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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01 December 2021 No. you cannot file it after due date. Representation is made...
Refer: https://taxguru.in/income-tax/rejection-foreign-tax-credit-delay-non-filing-form-67.html