Assessee-individual offered to tax salary income earned for services rendered in Netherlands and claimed foreign tax credit (FTC) for taxes paid in Netherlands under section 90. Assessee filed return of income along with Form No. 67 in support of claim of FTC.  Assessing Officer/Centralized Processing Centre (CPC) rejected assessee’s claim of FTC as not allowable. Commissioner (Appeals) upheld disallowance holding that filing of Form No. 67 before due date of filing return of income under section 139(1) was mandatory and failure to do so will result in FTC not being allowed. On appeal the Tribunal held that that rule 128(9) of Income-tax Rules does not provide for disallowance of foreign tax credit (FTC) in case of delay in filing Form No. 67 and filing of Form No. 67 is not mandatory but a directory requirement-Whether, in view of aforesaid legal position, assessee was entitled to FTC. Followed-Ms. Brinda Ramakrishna v. ITO (2022) 193 ITD 840 (Bang )(Trib)   (AY. 2020-21)