Income Tax · Form 67
Form 67 Of Income Tax Act (India, 2026)
If you paid tax on income abroad and that same income is also taxable in India, you can usually avoid being taxed twice by claiming Foreign Tax Credit. Form 67 is the statement you file to claim it. Miss the form or file it late, and the credit can be denied even though the foreign tax was genuinely paid, so it is worth understanding before you file your return.
- What it is: Form 67 is the statement for claiming Foreign Tax Credit under Rule 128 for tax paid abroad.
- Who files it: a resident with foreign income that was taxed abroad and who wants credit for that tax in India.
- What it reports: foreign income country by country, foreign tax paid, the credit claimed, and the basis of relief.
- Timing: file it no later than your return and within the relevant assessment year; a late form risks losing the credit.
- Online: filed on the e-filing portal and e-verified, with proof of foreign tax kept as backup.
- Section numbers may change: the Income-tax Act 2025 is replacing the 1961 Act; confirm current references.
01What Form 67 is for
Form 67 is the statement used to claim Foreign Tax Credit (FTC), the relief that lets you set tax paid in another country against your Indian tax on the same income. The mechanism sits in Rule 128 of the income tax rules, read with the relief sections for double taxation.
The idea is simple: if income is taxed in two countries, you should not bear the full tax in both. FTC gives you credit in India for the foreign tax, within limits. Form 67 is how you tell the department the details of that foreign tax so the credit can be allowed.
The form is the gateway to the credit
FTC is not automatic. The credit is tied to filing Form 67 correctly and on time. A genuine foreign tax payment can still be denied credit if the form is missing or late, so treat the form as essential, not optional.
02Who needs to file it
You need Form 67 if you are a resident of India for the year and you have foreign income on which tax has been paid or deducted abroad, and you want to claim credit for that foreign tax in your Indian return. Common situations include:
- A resident who worked abroad for part of the year and paid tax there.
- A resident earning foreign dividends, interest or capital gains that were taxed in the source country.
- A resident with salary or fees taxed abroad under a tax treaty.
If you are a non-resident for the year, your worldwide income is generally not taxed in India, so FTC usually does not arise. Residential status is the first thing to pin down; for the non-resident side, see our note on deduction sections.
03What goes into the form
Form 67 captures the detail the department needs to verify the credit. Broadly, you provide:
| Part of the form | What you report |
|---|---|
| Income details | The foreign income, country by country, and the head it falls under |
| Foreign tax paid | The tax paid or deducted in each country on that income |
| Credit claimed | The Foreign Tax Credit you are claiming in India against it |
| Supporting basis | Whether relief is under a treaty or the general provision, and refunds, if any |
You should keep the proof of foreign tax, such as a foreign tax statement, withholding certificate or assessment, to back up the figures, since the department can ask for it.
04When it must be filed
Timing is the part that trips people up. Form 67 has historically needed to be filed before or along with your return. The rule was later relaxed so that it can be filed up to a later point tied to the end of the relevant assessment year, including for belated and updated returns, as notified.
Because the exact window has changed over time, the safe approach is to file Form 67 no later than your return and well within the relevant assessment year. Do not leave it until after you have filed and forgotten, as a late or missing form is the most common reason FTC is refused.
05How to file Form 67
Form 67 is filed online on the e-filing portal at incometax.gov.in.
- Log in and open the e-file forms section, and select Form 67.
- Enter the foreign income country by country, the foreign tax paid, and the credit you are claiming.
- Attach or keep ready the proof of foreign tax.
- Submit the form, which must be e-verified like other filings.
- File your income tax return claiming the FTC consistently with the form.
If the department later asks for details of the foreign income or tax, it may use an information request; for how such requests work generally, see section 133(6) of the Income Tax Act.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
If you have a single, clear item of foreign income and a simple foreign tax statement, filing Form 67 and your return yourself on the portal is free of any professional charge. The complexity, and the risk of losing the credit, rises with multiple countries, treaty questions, currency conversion and the exact timing of the form.
With Claw Tax and Accounts, a verified chartered accountant works out the Foreign Tax Credit, prepares Form 67 with the right country-wise detail, and files it with your return at a fixed published price, with a Claw reviewer checking it before submission. You get reminders so the form is never left until it is too late.
This is not tax advice; a verified CA handles your specifics.
07Frequently asked questions
What is Form 67 used for?
It is the statement you file to claim Foreign Tax Credit, which lets you set tax paid in another country against your Indian tax on the same income. It is filed under Rule 128 and reports the foreign income, the foreign tax paid, and the credit you are claiming, so the department can allow the relief.
Who needs to file Form 67?
A person who is a resident of India for the year, has foreign income that was taxed abroad, and wants to claim credit for that foreign tax in India. Non-residents generally do not need it, because their worldwide income is not usually taxed in India. Confirm your residential status first.
When should Form 67 be filed?
The safe approach is to file it no later than your income tax return and well within the relevant assessment year. The rule has been relaxed over time to allow filing up to a later point, including for belated and updated returns, but a late or missing form is the most common reason Foreign Tax Credit is refused.
What happens if I do not file Form 67?
The Foreign Tax Credit can be denied even though you genuinely paid the foreign tax, because the credit is tied to filing the form correctly. That can leave the same income effectively taxed in both countries. Filing Form 67 on time, with your return, protects the credit.
How do I file Form 67?
Online on the e-filing portal. Log in, open the e-file forms section, select Form 67, enter the foreign income and tax country by country and the credit claimed, submit and e-verify it, then file your return claiming the credit consistently. Keep proof of the foreign tax in case the department asks.