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Resident FTC claim

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Sreevidhya V

335 Points Posted on 17 August 2021

dear all,
one resident client has got foreign salary income for one month in the previous year 20-21 for which employer hs gvn workings for tax relief under section 90.
now for claiming the relief i understand we have to file form 67 first and then ITR 2.
but do we need to file form 10f also? or do we need to get Tax residency certificate? pls confirm the procedure to follow in this case

Replies (2)

Quick Summary

This discussion clarifies the process for an Indian resident client claiming foreign tax credit on a foreign salary earned in FY 20-21. It confirms that Form 67 must be filed before the ITR 2 to claim the relief. Importantly, Form 10F and a Tax Residency Certificate (TRC) are not required for Indian residents, only for those residing in a foreign country.

JGM

Knowledge Sharer

285 Points Posted on 02 September 2021

Form 10F and TRC is required if the assessee is resident of a foreign country. Since your client is Indian resident, these forms are not required. However, as rightly mentioned by you, filing of form 67 is required to claim foreign tax credit