Short answer
Form 67 is the statement of foreign income and foreign tax paid that a resident furnishes under rule 128 of the Income-tax Rules, 1962 to claim foreign tax credit.12 Credit is allowed only if the form is furnished on time.1 For income from tax year 2026-27, the equivalent is Form No. 44 under rule 76 of the Income-tax Rules, 2026.3
| Full form | Governed by | Who needs it | Where it is used | Related terms |
|---|---|---|---|---|
| Form No. 67 (now Form No. 44) | Rule 128 of the Income-tax Rules, 1962; rule 76 of the Income-tax Rules, 202613 | A resident taxpayer claiming credit for foreign tax paid or deducted2 | Filed online on the income tax e-filing portal with the return2 | Withholding tax, DTAA, tax residency certificate, Form 10F |
Some foreign clients and platforms deduct tax before paying an Indian freelancer or company. India lets a resident set that foreign tax off against Indian tax on the same income, but only if the claim is made in the prescribed form. That form was Form 67.12
What does Form 67 mean in simple words?
Form 67 is the form a resident fills in to get credit in India for tax already taken abroad. Rule 128(8) of the Income-tax Rules, 1962 allows foreign tax credit only on furnishing a statement in Form No. 67 of the foreign income offered for tax and the foreign tax paid or deducted on it.1
Without the form on time, the credit is not allowed.1
Why does Form 67 matter for Indian exporters and freelancers?
Form 67 matters for Indian exporters and freelancers because it is how a resident service exporter claims credit for tax withheld abroad.12
- Consultants: For example, a software consultant whose client in a treaty country withheld tax on fees.
- Tutors: For example, an online tutor paid by a foreign platform that deducted tax at source.
- Agencies: For example, an agency whose overseas client withheld tax and issued a withholding certificate.
In each case, the income tax credit depends on filing the form.1
How does Form 67 work?
Form 67 works as an online statement filed alongside the return. The e-Filing portal says Form 67 "can only be submitted through online mode".2
Note: The e-Filing portal's Form 67 user manual still says the form is due by the return due date under section 139(1), while rule 128(9) as published by the Income Tax Department allows it until the end of the assessment year.12 Filing with or before your return avoids the question.
How do you file Form 67 or Form 44?
You file Form 67 or Form 44 online with evidence of the foreign tax paid or deducted.23
- Evidence: The withholding certificate or statement your client or platform issues.
- Records: Invoices and bank credits that tie the gross fee to the net amount received.
- Form choice: Form 67 for earlier years; Form 44 for income of tax year 2026-27 onward.13
The detailed computation, including the cap at the Indian tax on the same income, is in foreign tax credit and Form 67.
What is the difference between Form 67 and Form 44?
Form 67 is the foreign tax credit statement under the 1962 Rules, and Form 44 is its replacement under rule 76 of the Income-tax Rules, 2026 from tax year 2026-27.13
| Point | Form 67 (1962 Rules) | Form 44 (2026 Rules) |
|---|---|---|
| Rule | Rule 128(8)1 | Rule 76(10)(a)3 |
| Due date | On or before the end of the assessment year, if the return is filed under section 139(1) or 139(4)1 | Within twelve months from the end of the tax year, if the return is filed under section 263(1) or 263(4)3 |
| Updated return | On or before the date the updated return is filed1 | On or before the date the updated return is furnished3 |
| Accountant verification | As specified in the form1 | Companies always; others where foreign tax paid is ₹1,00,000 or more3 |
| Best for | Income of years before tax year 2026-2713 | Income of tax year 2026-27 onward3 |
The renumbering is covered in Form 44 replaces Form 67.
What do people get wrong about Form 67?
People most often get wrong the deadline and the form number.123
- Deadline: The portal manual and rule 128(9) give different dates, so file with the return.12
- Form number: Income of tax year 2026-27 onward needs Form 44.3
- Verification: Form 44 needs an accountant's verification for companies and where foreign tax is ₹1,00,000 or more.3
Credit calculations depend on the treaty and your tax position, so confirm with a chartered accountant.
Which terms are related to Form 67?
The terms related to Form 67 cover foreign tax and treaty relief.1
- Withholding tax: Tax deducted by the payer; see what is withholding tax.
- DTAA: The tax treaty that limits foreign tax; see what is a DTAA.
- Tax residency certificate: Proof of residence for treaty claims; see what is a tax residency certificate.
- Treaty form for non-residents: The form a non-resident gives for treaty relief; see what is Form 10F.
- Foreign withholding tax: How foreign deductions work; see foreign withholding tax in India.
How did we verify this?
We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.
- [1]Income-tax Rules, 1962, rule 128 (Foreign Tax Credit), sub-rules (8) and (9) (Income Tax Department)
- [2]Income Tax Department e-Filing portal: Form 67 user manual (checked 28 October 2026)
- [3]Income-tax Rules, 2026, rule 76 (Foreign tax credit), sub-rules (10), (12), (13) and (16) (Income Tax Department)
Frequently asked questions
Is Form 67 replaced by Form 44?+
For income of tax year 2026-27 onward, yes: rule 76 of the Income-tax Rules, 2026 prescribes Form No. 44 for the foreign tax credit statement.3 Form 67 under rule 128 of the Income-tax Rules, 1962 applies to income of earlier years, so the year of the income decides which form a resident files.1
When is Form 44 due?+
Form 44 is due within twelve months from the end of the relevant tax year, provided the return was filed within the time allowed under section 263(1) or 263(4).3 For an updated return, Form 44 is due on or before the date that updated return is furnished.3 Filing it with the return avoids timing questions.
Can Form 67 be filed offline?+
No. The income tax e-Filing portal's Form 67 user manual says Form 67 can only be submitted through online mode.2 A resident claiming foreign tax credit therefore files Form 67 on the portal, with the details of foreign income offered for tax and the foreign tax paid or deducted on it.12
Does Form 44 need a CA's verification?+
Rule 76(16) of the Income-tax Rules, 2026 requires Form 44 to be verified by an accountant for companies.3 For other taxpayers, it requires verification where the foreign tax paid for the tax year is ₹1,00,000 or more.3 So the amount of foreign tax paid decides whether a freelancer needs the verification.
Who files Form 67?+
The e-Filing portal says Form 67 is filed by a resident taxpayer who has credit for foreign tax paid outside India.2 For a service exporter, that usually means a freelancer or company whose foreign client or platform withheld tax on fees before paying, and who wants to set that tax off against Indian tax.12
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
How do Indian service exporters claim credit for tax a foreign client withheld?
How Indian freelancers claim credit for tax withheld by foreign clients: DTAA relief, Form 67 (FY 2025-26), Form 44 (tax year 2026-27), deadlines, rejections.
TaxWhat changed when Form 44 replaced Form 67 for foreign tax credit?
Form 67 under rule 128 is now Form 44 under rule 76 of the Income-tax Rules, 2026. Which form applies to which year, new deadlines, CA verification and Form 45.
TaxWhat should an Indian exporter do when a foreign client withholds tax?
Why a foreign client or platform may withhold tax from an Indian exporter's fee, how treaty caps limit it, and how the tax is credited in India from 2026.
GlossaryWhat is withholding tax?
Withholding tax is tax a payer deducts from a payment and pays to the government for the recipient. How foreign withholding affects Indian service exporters.