File Form 67 online before submitting your ITR to claim foreign tax credit; attach TRC and proof of foreign tax paid.
This infographic explains Form 67, which must be filed by Indian residents to claim foreign tax credit on income taxed abroad. Submit Form 67 online via the Income Tax portal before filing your ITR, along with a Tax Residency Certificate (TRC) and proof of foreign income and tax paid. Late submission may result in denial of credit.