ANISHA SACHDEVA vs ASSISTANT DIRECTOR OF INCOME TAX

Authority: ITAT Tribunal/Court: Delhi Date: 2026-04-29 AY: 2019-20 Section: 154, 90/91, 139(1), 143(1), 250, Article 23(2)(i)(a) Acts: Income Tax Act, 1961; Double Taxation Avoidance Agreement (India-Nepal) Result: Allowed Citation: 626Taxpundit200 Justices: Raj Kumar Chauhan, Brajesh Kumar Singh Appeal No: ITA 5288/DEL/2025
Whether filing of Form 67 within the due date is mandatory for claiming Foreign Tax Credit under section 90/91 of the Income Tax Act, 1961 --- Held Not mandatory, directory in nature, and belated filing can be accepted.

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