IT rules amended to allow foreign tax credit even with delayed filing of Form 67

Last updated: 20 August 2022

MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION New Delhi, the 18th August, 2022 INCOME-TAX G.S.R. 636(E).In exercise of the powers conferred by clause (ha) of sub-section (2) and subsection (4) of section 295 of the Income-tax Act, 1961 (43 of 1961),

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