S. 90 :Double taxation relief-Credit for tax paid abroad-Directory-Form No. 67 was filed and uploaded on portal on 18th Oct., 2021 on two months prior to intimation-Matter remanded to the CIT(A) to give credit to the USA income of the assessee and FTC as claimed after due verification.[S. 91, 13991), 143(1), Form No 67. R. 128(9)]