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Form 67 — claim your Foreign Tax Credit

Foreign Tax CreditSections 159/160File with ITR

Form 67 is required to claim the Foreign Tax Credit — credit for tax you paid abroad against your Indian tax liability (Sections 159/160, old 90/91).

When you need it

  • You're a resident with foreign income (salary, dividends, capital gains) that was taxed abroad.
  • Form 67 lets you set that foreign tax off against Indian tax, so the same income isn't taxed twice.

How

File Form 67 on the portal on or before filing your ITR, with proof of foreign tax paid. See DTAA & foreign tax credit.

Who it helps

Returning NRIs, residents with overseas shares/ESOPs, and anyone with foreign-taxed income.

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