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How to Claim Form 67 Foreign Tax Credit 2026
Form 67 FTC - claim credit for tax paid abroad to avoid double taxation. With ITR.
📁 Tax
⏱️ 30-60 mins
💰 Free
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About This Guide
Form 67 - claim Foreign Tax Credit (FTC) for income taxed abroad. Under Section 90 (DTAA - Double Taxation Avoidance Agreement countries) or Section 91 (non-DTAA). Submit BEFORE filing ITR. Online at incometax.gov.in. Includes salary, dividends, capital gains, interest from abroad. Avoids double taxation.
Eligibility Criteria
- Indian resident with foreign income
- Tax paid abroad on that income
- PAN mandatory
- Within ITR filing year
- DTAA country preferred (better rate)
Documents Required
Keep these documents ready before starting application. Missing documents = delayed approval.
- PAN
- Aadhaar
- Foreign tax payment proof (Form 16 equivalent)
- Foreign income breakdown
- Foreign country tax certificate (Form 16/W2/etc.)
- Bank statements
- DTAA certificate (if applicable)
- Form 67 Filing
Step-by-Step Application Process
Follow these steps in order. Each step is critical - skip none.
Visit Portal
incometax.gov.in.
e-File → Income Tax Forms
Form 67.
Foreign Country
Specify each.
Income Type
Salary/Dividend/Interest/Capital Gain/etc.
Foreign Income Amount
In foreign currency.
Conversion
To INR using SBI TT rate at receipt date.
Foreign Tax Paid
Currency + INR.
Submit Form 67
BEFORE filing ITR.
File ITR
Section 90/91 credit auto-included.
Tax Credit Applied
Up to Indian tax on same income.
Key Benefits
- Avoids double taxation
- DTAA + non-DTAA
- All foreign income types
- Section 90/91 governed
- Online filing
- Pre-ITR submission
- Auto-applied to ITR
- FY-specific
What Happens After Application?
Submitted with ITR. Refund if overpaid.
Frequently Asked Questions
No DTAA country?
Section 91 - credit limited to lower of foreign tax or Indian tax on that income. DTAA countries: better rates per treaty.