10 Points
Posted on 02 July 2026
Hi Bunty,
You're covered - for AY 2026-27 (FY 2025-26), you still need Form 67, not Form 44. What you did (filing Form 67) was correct.
Here's the clarity on the confusion:
- Form 67 is renumbered to Form 44 under the new Income Tax Act/Rules, but this only kicks in from TY 2026-27 onwards, meaning it'll actually be used when you file returns in 2027.
- For the return you're filing right now (ITR2 for AY 2026-27), the portal still requires Form 67, filed on or before 31st December 2026 to validly claim Foreign Tax Credit (FTC) under Rule 128.
- A few blogs/portals have jumped the gun and started referring to "Form 44" already - that's causing the mix-up you're seeing. Some of this renumbering is still under draft rules and not fully notified yet, so don't switch based on unofficial sources.
So: Form 67 filed ✅, now go ahead and file your ITR2, making sure Schedule FSI and Schedule TR match exactly what you reported in Form 67 (mismatches are the #1 reason FTC claims get denied).
If you want this double-checked before you hit submit - especially the FSI/TR reconciliation, which trips up most people with foreign income - Kanakkupillai can review your Form 67 + ITR2 together and file it correctly the first time. Worth a quick consult given how strict the AO is getting on FTC claims this year.