#Section 90

The ITAT Delhi has ruled that failure to file Form 67 by the due date under Section 139(1) is a procedural lapse, not a substantive bar to claiming Foreign Tax Credit. This decision affirms that Rule 128(9) is directory, not mandatory, protecting taxpayers who meet all other eligibility criteria despite technical delays.

ITAT Indore holds that belated filing of Form 67 does not disentitle taxpayer to FTC under Section 90/90A, as it is a directory requirement and DTAA rights prevail.