She paid US tax but missed Form 67, triggering Rs 30 lakh India tax demand; ITAT Delhi orders relief, asks AO to verify Rs 23.48 lakh credit claim after 6-year fight

Under the applicable rules, taxpayers who have paid taxes in a foreign country with which India has a Double Taxation Avoidance Agreement (DTAA) are required to submit Form 67 along with their ITR to claim credit in India for the foreign taxes already paid.

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