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![Filing Form 67 Before Final Income Assessment is Sufficient Compliance: Madras HC Rules Rule 128 Directory, Not Mandatory [Read Order] Filing Form 67 Before Final Income Assessment is Sufficient Compliance: Madras HC Rules Rule 128 Directory, Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/500x300_2080128-form-67-income-assessment-sufficient-compliance-madras-hc-taxscan.webp)
Filing Form 67 Before Final Income Assessment is Sufficient Compliance: Madras HC Rules Rule 128 Directory, Not Mandatory [Read Order]
In a recent ruling, the Madras High Court held that filing Form 67 before the completion of final income assessment is sufficient compliance for...



![FTC Claim Not Denied Despite Delay as Filing of Form 67 Held Directory, Not Mandatory: ITAT [Read Order] FTC Claim Not Denied Despite Delay as Filing of Form 67 Held Directory, Not Mandatory: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/13/250x150_2063353-ftc-claim-despite-delay-filing-form-67-directory-mandatory-itat-taxscan.webp)
![Form 67 Filed in Time Under Amended R. 128(9): ITAT Allows ₹49.65 Lakh FTC [Read Order] Form 67 Filed in Time Under Amended R. 128(9): ITAT Allows ₹49.65 Lakh FTC [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/250x150_2059130-foreign-tax-credit-form-67-filing-ftc-taxscan.webp)
![Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order] Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050048-itat-kolkata-form67-delay-dtaa-benefit-itat-microsoft-employee-salary-us-taxscan.webp)
![Procedural delay in filing form 67 cannot override objectives of DTAA: ITAT directs to grant FTC [Read Order] Procedural delay in filing form 67 cannot override objectives of DTAA: ITAT directs to grant FTC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Kolkata-Income-Tax-Appellate-Tribunal-Delay-in-Filing-form-67-Foreign-tax-credit-taxscan.jpeg)
![Procedural Delay in Filing Form 67 not a ground to deny Foreign Tax Credit: ITAT [Read Order] Procedural Delay in Filing Form 67 not a ground to deny Foreign Tax Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Form-67-1.jpg)
![ITAT orders Condonation of 1809-Day Delay in FTC Disallowance Appeal After Verification of Form 67 [Read Order] ITAT orders Condonation of 1809-Day Delay in FTC Disallowance Appeal After Verification of Form 67 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Bangalore-Income-Tax-Appellate-Tribunal-Income-Tax-TAXSCAN.jpg)

![Form 67 Filed within Deadline with ITR: ITAT allows Foreign Tax Credit [Read Order] Form 67 Filed within Deadline with ITR: ITAT allows Foreign Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Chandigarh-Income-tax-Form-67-Filed-Income-Tax-Return-Foreign-Tax-Credit-ITAT-allows-Foreign-Tax-Credit-taxscan.jpg)
![Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order] Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Bangalore-ITAT-Income-Tax-Appellate-Authority-Form-67-Deemed-Directory-FTC-Rules-FTC-Rule-128-of-the-Income-Tax-Rules-late-filing-of-Form-67-Foreign-Tax-Credit-TAXSCAN.jpg)
![Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order] Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-filling-Form-67-disallowance-of-Foreign-Tax-Credit-filling-Form-67-Foreign-Tax-Credit-Income-Tax-Income-Tax-Rules-ITAT-grants-claim-on-FTS-taxscan.jpg)