No benefit of lower tax rate under DTAA for taxpayers with foreign income if Form 67 is not filed by this date

Double tax: ​If you are claiming a tax relief under section 90 then you must submit a ITR and Form 67 by the due date. Similarly if you are claiming a tax relief under section 91 then also you need to file Form 67 and mention the country code for the country where taxes were paid.

from Tax-Wealth-Economic Times https://ift.tt/E84cZhw