DTAA, Rule 128 and form 67

What is dispute as discussed in proviso to Rule 128 sub rule (4)?
Replies (1)

Summary: The "dispute" in Rule 128(4) refers to any foreign tax you are contesting with foreign authorities. While you cannot claim credit for disputed taxes initially, you can claim it once the dispute is resolved, provided you submit proof of the settlement and non-refund to Indian authorities within six months of the month of settlement.

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