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Is there still time to claim my foreign tax credit in India?

The credit for tax you paid abroad is claimed on Form 44 (formerly Form 67). It is due by the end of the assessment year, later than the return date and easy to miss. Pick the year and the answer updates.

Working out the dates for this year.

What to do with this number

File the return with the credit claimed

The return has to carry the credit and quote the form's acknowledgement; we do both together.

How the credit is worked out

Which foreign taxes qualify, the income-by-income matching, and why the credit is capped at the Indian tax on that income.

Check you are resident for that year

The credit is for residents taxed on worldwide income. A non-resident has no Indian tax on the foreign income to credit against.

How this is worked out

  • Form deadline: the end of the assessment year, twelve months after the financial year ends, under Rule 128(9) as amended by CBDT Notification 100/2022 (effective 1 April 2022). The Income-tax Rules, 2026 carry the same position into Rule 76 and renumber the form as Form 44 for tax year 2026-27 onwards.
  • Return deadline: the credit is allowed only if the return itself was filed within the Section 139(1) or 139(4) window, which closes on 31 December of the assessment year. A late return loses the credit even when the form is on time.
  • At ₹1 lakh of foreign tax or more, and for every company, an accountant must verify the form (Rule 76(16)).
  • Years and days left are worked out from today's date in your browser.
  • Days are counted to the end of the deadline day in India.
  • Late routes (rectification, condonation) exist but depend on the officer or the Board accepting the request; this tool cannot promise the outcome.

Checked against the Income-tax Act and Rules on 10 September 2026. An estimate, not advice: your return decides.

Want a CA to file Form 67 + ITR for you?

We file Form 44 (formerly Form 67) and the return together, and take the rectification or condonation route where the year has already closed.

Senior CA who specialises in NRI tax · we deal with the tax officer, you don't

What usually comes next

Filed Form 67? Here's the next decision.

One NRI tax problem usually opens a door to the next. Here's the most likely next step from where you are right now.

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Questions and answers

When is the Form 67 deadline for claiming Foreign Tax Credit in India?

First, the part people miss: foreign tax credit under Rule 128 is for residents. It matters once you are back and RNOR or ROR, not while you are still a non-resident, because India is not taxing your foreign income then. On timing, Rule 128(9) as amended by Notification 100/2022 lets you file Form 67 on or before the end of the assessment year. From tax year 2026-27 the form is renumbered Form 44.

Can I claim Foreign Tax Credit if I filed my ITR before filing Form 67?

Yes, and that sequence does not need a revised return. Rule 128(9) since Notification 100/2022 expressly allows Form 67 on or before the end of the assessment year where the return went in under Section 139(1) or 139(4), so the form arriving after the ITR is contemplated by the rule. Revising under Section 139(5) is only needed if the return itself has to change.

What happens if I completely miss the Form 67 window?

The FTC claim is disallowed by default. Recovery runs through a Section 119(2)(b) condonation request to the delegated income-tax authority, not to the CBDT itself, with evidence of genuine hardship. It is discretionary, and the guidelines ask for disposal within six months as far as possible.

Which countries' taxes qualify for Foreign Tax Credit in India?

Any country with a DTAA. Section 90, gives direct treaty-rate credit. Countries without a DTAA (e.g., Nigeria) fall under Section 91 unilateral relief, which gives credit at the lower of the two rates. Form 67 is the filing mechanism for both paths.

Do I need the foreign tax certificate to file Form 67?

Yes. You upload the foreign tax authority's certificate or the foreign ITR acknowledgment proving the tax was actually paid. Without the proof document, the Assessing Officer can disallow the credit even if Form 67 was filed in time. Keep copies of both the form and the supporting documents.