What Is Form 67?

When a foreign client withholds tax before paying you, the same income is also taxable in India. Form 67 is how a taxpayer reports that foreign income and the foreign tax paid so that credit can be claimed in India. The Income Tax Department describes it as the statement of income from a country or specified territory outside India and foreign tax credit claimed, and lists it for submission on or before the due date for filing the return. The listing is under the Income Tax Act, 1961 name, so check the mapping to the Income-tax Act, 2025 for later years.

For example, an Indian consultant earns Rs 10,00,000 from a foreign client that withholds tax in its own country. The consultant reports the income in the Indian return, files Form 67 with the foreign income and tax paid details, and keeps the certificate of tax deducted from the client.

• Income tax: Filing Form 67 is how credit for tax paid abroad is claimed, subject to the conditions in the law. See DTAA.
• Deadline: The Income Tax Department lists submission on or before the due date for the return, so file it with the return rather than after.
• Records: Keep the client's withholding certificate or proof of tax deducted. It supports the figures you enter.
• Bank compliance: Form 67 is a tax form. It does not affect the purpose code or realisation of export proceeds.

Form 67 works as a statement filed on the Income Tax Department portal that lists foreign income and foreign tax paid so credit can be claimed in the Indian return.

1. Collect proof of foreign tax paid, such as the client's withholding statement.
2. Convert the foreign income and tax into rupees as the instructions require.
3. Log in to the Income Tax Department portal and open Form 67.
4. Enter the country, income and tax details and attach supporting documents.
5. Submit the form on or before the due date for the return, then file the return claiming the credit.

You file Form 67 on the Income Tax Department portal, before the due date for your return. Check the current instructions and the 2025 Act mapping on the portal because forms follow the law in force for the year.

1. Confirm that foreign tax was actually paid on the income.
2. Obtain a withholding certificate or equivalent proof from the client.
3. Prepare the rupee figures using the method the instructions give.
4. Fill and submit the form on the portal.
5. Claim the credit in your return and keep copies of everything.

• Optional afterthought: The department lists it for submission by the return due date, so it belongs with the filing.
• Covers any foreign tax: Credit depends on the law and treaty conditions. Not every foreign charge qualifies.
• Replaces the return: Form 67 is a statement filed alongside the return. You still report the income.
• No proof needed: Keep the client's proof of deduction in case of questions.

• DTAA: A treaty to avoid taxing the same income twice.
• Withholding tax: Tax deducted by the payer before paying the recipient.
• Tax residency certificate: A document confirming tax residence.
• Form 10F: A statement of particulars that accompanies residence proof.

Every rule and definition on this page is linked to its official source, checked on the dates below.

1. Income Tax Department: Forms applicable for return filing (Form 67), Form 67 listing and timing (checked 9 Oct 2026)