{"id":716,"date":"2024-09-16T11:22:46","date_gmt":"2024-09-16T05:52:46","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=716"},"modified":"2025-06-26T15:56:46","modified_gmt":"2025-06-26T10:26:46","slug":"form-67","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/form-67\/","title":{"rendered":"Form 67: Claiming Tax Relief Under DTAA"},"content":{"rendered":"\n<p>Form 67 is a declaration containing Statement of income from a country or specified territory outside India and Foreign Tax Credit.<\/p>\n\n\n\n<p>Rule 128 of the Income Tax Rules, 1962, a resident tax payer can claim credit for the foreign taxes paid. The credit shall be allowed only if the assessee furnishes details in Form 67 within the stipulated time.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/form67-1024x538.jpg\" alt=\"\" class=\"wp-image-717\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/form67-1024x538.jpg 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/form67-300x158.jpg 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/form67-768x403.jpg 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/09\/form67.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Form 67 will also be required to be furnished in case the carry backward of loss of the current year results in refund of foreign tax for which credit has been claimed in any earlier previous years.<\/p>\n\n\n\n<p>This form can only be filed through online mode using e-Filing portal.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#What_is_Double_Taxation_Avoidance_Agreement_DTAA\" >What is Double Taxation Avoidance Agreement (DTAA)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Prerequisites_Documents_for_availing_such_credit\" >Prerequisites\/ Documents for availing such credit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Tax_Relief_Mechanisms_as_per_DTAA_Provisions\" >Tax Relief Mechanisms as per DTAA Provisions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Section_90\" >Section 90<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Section_90A\" >Section 90A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Section_91\" >Section 91<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Due_Date_for_availing_such_credit\" >Due Date for availing such credit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#How_to_file_Form_67\" >How to file Form 67?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#PART-A\" >PART-A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#PART-B\" >PART-B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Verification\" >Verification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Attachments\" >Attachments<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#Final_Word\" >Final Word<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Double_Taxation_Avoidance_Agreement_DTAA\"><\/span>What is Double Taxation Avoidance Agreement (DTAA)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A DTAA is a unilateral\/ bilateral\/ multilateral agreement between two or more countries to eliminate double taxation of income or gains arising in one country and paid to the persons of another country.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prerequisites_Documents_for_availing_such_credit\"><\/span>Prerequisites\/ Documents for availing such credit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assessee must be registered on the e-Filing portal with user ID and password<\/li>\n\n\n\n<li>PAN and Aadhaar of the assessee must be linked<\/li>\n\n\n\n<li>Status of the PAN should be ACTIVE<\/li>\n\n\n\n<li>Statement of Foreign Income<\/li>\n\n\n\n<li>Form10F for Indian Tax Authorities to be filed with TRC<\/li>\n\n\n\n<li>Tax Residency Certificate (TRC) which will be valid for a single financial year<\/li>\n\n\n\n<li>Proof of tax payment<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Relief_Mechanisms_as_per_DTAA_Provisions\"><\/span>Tax Relief Mechanisms as per DTAA Provisions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To avoid such double taxation on the same income, India has established the <strong><a href=\"https:\/\/www.caclubindia.com\/articles\/benefits-of-double-taxation-avoidance-agreement-dtaa-47792.asp\">DTAA<\/a><\/strong> agreement with over 94 countries. This has been done for fair and equitable system for allocation of income between the countries and to prevent tax evasion.<\/p>\n\n\n\n<p>Section 90, 90A, 91 of Chapter IX under Income Tax Act, 1961 talks about Foreign Tax Credit where one can claim such credit to avoid any double taxation. Detailed explanation is given below:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_90\"><\/span>Section 90<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Central Government may get into a DTAA agreement with foreign countries or specified territories outside India to grant relief of tax to the assessees who have foreign income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_90A\"><\/span>Section 90A<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A specified association in India may get into a DTAA agreement with a specified association in a specified territory outside India to grant relief of tax to the assessees who have foreign income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_91\"><\/span>Section 91<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Countries where no such agreement exists- the assessee shall be entitled to the deduction from the Indian income-tax payable by him of a sum calculated on such doubly taxed income at the Indian rate of tax or the rate of tax of the said country, whichever is the lower, or at the Indian rate of tax if both the rates are equal.<\/p>\n\n\n\n<p>In addition to this, Form 10F (mandatory for all non-resident tax payers irrespective of whether they possess PAN or not) shall also be filed to claim tax credit following the DTAA. There are two section in this form :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Astatement made by the non-resident or foreign entity<\/li>\n\n\n\n<li>Certification by the tax authority in the resident country.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Due_Date_for_availing_such_credit\"><\/span>Due Date for availing such credit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To avail foreign tax credit, Form 67 must be filed on or before March 31, 2025 for FY 2023-24 (AY 2024-25).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_file_Form_67\"><\/span>How to file Form 67?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Login to Income Tax Portal with User ID and password<\/li>\n\n\n\n<li>Under e-file section, click onto Income Tax Forms<\/li>\n\n\n\n<li>Under sub-heading Persons not dependent on any Source of Income(Source of Income not relevant) search for Form 67.<\/li>\n\n\n\n<li>This has 4 sections namely:<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"PART-A\"><\/span>PART-A<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Basic information such as your Name, PAN or Aadhaar, Address and Assessment Year. Assessee is also required to the add the receipt details of the income from a country or specified territory outside India and Foreign Tax Credit claimed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"PART-B\"><\/span>PART-B<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Assessee is required to provide details of refund of foreign tax as result of carry backward of losses and disputed foreign tax<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Verification\"><\/span>Verification<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Verification section contains a selfdeclaration form containing fields as per Rule 128 of the Income Tax Rules, 1962.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Attachments\"><\/span>Attachments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The last section of Form 67 is Attachments where you need to attach a copy of the certificate or statement and proof of payment \/ deduction of foreign tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Final_Word\"><\/span>Final Word<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To prevent double taxation on the same income, it is advisable to look into the sections mentioned above and to file required forms within the stipulated time period to claim benefits on foreign earnings. <\/p>\n\n\n\n<p>Recently, tribunals have allowed late filings of Form 67, even though the same is not allowed under the Income Tax Act<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1726465173853\"><strong class=\"schema-faq-question\">What is form 67 used for?<\/strong> <p class=\"schema-faq-answer\">Form 67 is a document which is used to claim foreign tax credit.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1726465189005\"><strong class=\"schema-faq-question\">What if I don&#8217;t fill form 67 within the due date?<\/strong> <p class=\"schema-faq-answer\">Form 67 must be filed before or on the due date for ITR filing. If you file after the due, you have to file a condonation request with the IT department immediately.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1726465205213\"><strong class=\"schema-faq-question\">How is Form 67 filed?<\/strong> <p class=\"schema-faq-answer\">Form 67 is filed online through the Income Tax e-filing portal along with your income tax return.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Form 67 is a declaration containing Statement of income from a country or specified territory outside India and Foreign Tax [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":717,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Form 67: Claiming Tax Relief Under DTAA - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Form 67 is required for all types of foreign income on which tax is paid abroad. This form must be filed on or before due date of ITR filing.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/form-67\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Form 67: Claiming Tax Relief Under DTAA - Tax Guide\" \/>\r\n<meta property=\"og:description\" content=\"Form 67 is required for all types of foreign income on which tax is paid abroad. 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