Assessee filed return under section 139(1) and claimed foreign tax credit, however, form no. 67 was filed belatedly during course of assessment after due date of filing of return. Assessing Officer denied claim of assessee on ground that form no. 67 was not filed on or before date of filing of return in terms of rule 128(9). Held that  since rule 128(9) does not say that if prescribed form would not be filed on or before due date of filing of return no such credit would be allowed, said rule could not be taken as mandatory and was to be considered purely directory. Assessee would be eligible for foreign tax credit when form no. 67 was filed before completion of assessment even though submission of said form was not in accordance with unamended rule 128(9).  (AY. 2018-19)