Claim foreign tax credit by filing Form 67 and apply for direct refunds from foreign countries if eligible.
This infographic provides a step-by-step process for claiming refunds on foreign taxes. Check DTAA eligibility, obtain a Tax Residency Certificate (TRC), and collect all supporting documents. File Form 67 before submitting your ITR to claim foreign tax credit. Some countries allow direct refund applications—check their procedures. Report all foreign income and tax credits accurately in your ITR to avoid discrepancies.