Assessee received salary from foreign country (Myanmar) and tax deducted in Myanmar was claimed as FTC. Assessing Officer denied relief under section 90 on ground that Form no. 67 was filed beyond due date and after processing of return of income under section 143(1). Tribunal held that section 90 allows double taxation relief and since there is no amendment in section 90 with regard to claim of FTC, rule procedures are directory and not mandatory. Matter is remanded to Assessing Officer to grant FTC. (AY. 2021-22)