Schedule FA query for this AY 2026-27

Do we need to submit Form 67 or Form 44 this year? Actually I submitted Form 67 last week and yet to file ITR2 and I found some websites saying Fill Form 44 which is replacement of Form 67.

Replies (3)
Quick Summary
For AY 2026-27, Form 67 remains the prescribed form for claiming Foreign Tax Credit. Taxpayers who have already filed Form 67 can proceed with filing ITR-2. Form 44 is not a replacement for Form 67 and is not required for FTC claims.

For AY 2026-27, Form 67 remains the correct form for claiming Foreign Tax Credit. If you have already submitted Form 67, you can proceed with filing your ITR-2. Form 44 is not a replacement for Form 67 and is not required for FTC claims.

Thank you for confirming the same.

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.

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