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Relief u/s 90 not considered by Income tax department

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Neha Panwar

Student CA IPC / IPCC

71 Points Posted on 14 April 2021

hello everyone,

As i discussed with some of my friends, the calculation of relief u/s 90 is correct, but i filed form 67 (declaration of foreign income) little late. Now, in initiation the relief of u/s 90 is considered 0 by department. May be its because i filed the form 67 late or any other reason. Please help what should i do now.
Foreign income is from US and Indian income also in f.y 2018-19.

Date of return filing- 31aug 2019

Date of submitting form 67 - 18 feb 2021( i did not filed it at time of ITR , a notice received to file the declaration)

Replies (2)

Quick Summary

A taxpayer is seeking advice after the Income Tax Department disallowed relief under Section 90. This occurred because Form 67, declaring foreign income, was filed late. The taxpayer filed their return on time but submitted Form 67 nearly two years later, after receiving a notice. They are concerned this delay has impacted their eligibility for the relief and are asking for guidance on how to proceed.

CA Puja Sharma

Chartered Accountant

3528 Points Posted on 14 April 2021

If the Form 67 is filed after the due date of filing of return, then in my opinion relief will not be allowed.

Neha Panwar

Student CA IPC / IPCC

71 Points Posted on 14 April 2021

I received a notice in feb 21, regarding this declaration of tds deducted at foreign... also a call from concerned jurisdiction asking for this notice.
i told him that i will file form 67, he said file it as soon as possible otherwise this matter will stuck..