How to rectify Form 67 that is already submitted

If you need to correct errors in a submitted Form 67 for an AY where the ITR is yet to be filed, you can submit a revised Form 67. 

Generally, for forms like Form 67, if multiple submissions are allowed and you have submitted a revised one, the latest submission is typically considered for processing. If you submit a revised Form 67 before filing the ITR for the same A.Y., the latest submitted Form 67 will likely be considered. 

Hello. thankyou for the clarification. could you please clarify if the form could be revised after filing of ITR. and then revise the ITR too.

Yes, Form 67 can be revised, provided it is revised within the prescribed time limit for filing or revising the return under Section 139(5).

However, an important condition must be noted:

1. Form 67 must originally be filed on or before the due date under Section 139(1) to claim Foreign Tax Credit (FTC).

2. If it was filed within time, correction/revision is generally permitted before the end of the assessment year or before completion of assessment (as applicable to revised return timelines).

3. If Form 67 was not filed within the due date under Section 139(1), merely revising it after filing the ITR may not validate the FTC claim.

Yes, it can be revised:

• On the e-filing portal: e-File → Income Tax Forms → File Income Tax Forms → Form 67. Choose the same AY and filing type "Revised". The latest version supersedes the earlier one.

• Time limit (Rule 128(9), amended 2022): Form 67 must be filed on or before the end of the relevant AY, if the ITR is filed under Sec 139(1) or 139(4). For ITR-U, file it on or before the date of the updated return.

• If the ITR is filed after the revision, CPC uses the latest Form 67. If the ITR is already processed, a revised Form 67 alone does not trigger re-computation. You need a rectification under Sec 154 or a revised return (if within time).

• Keep the foreign tax payment proof (certificate or statement from the foreign tax authority or employer, e.g. W-2 or 1042-S) attached, converting at the SBI TT buying rate on the last day of the month before the month of deduction (Rule 128(1)).

• From tax year 2026-27, the equivalent rule and form continue under the Income-tax Rules, 2026.

Form 67 is not itself revised through the ITR. If the portal allows you to submit another Form 67 for the same AY, you can file the corrected form before filing the return and retain its acknowledgement. Do not assume, however, that the latest submission automatically replaces or cancels the earlier one; the portal’s treatment of multiple Form 67 submissions and the applicable validation should be checked for the relevant AY. Ensure the ITR’s foreign tax credit claim agrees with the corrected particulars and supporting evidence.

If the portal does not clearly identify the later form as a correction, or the earlier form contains a material error, raise a portal grievance or obtain confirmation from the jurisdictional officer on how to link the correct filing. The exact options can vary with the portal workflow and AY.

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