1 article tagged Itr.
Form 67 is the mandatory pre-step before claiming foreign tax credit on Indian ITR. Miss the filing window and the credit is lost — that can be ₹2-15 lakh in tax on a normal cross-border salary year. The 2026 step-by-step online process, document checklist, Article 25 vs Article 22 nuance for the India-USA treaty, and the carry-forward rule that saves the unused credit for 8 years.