The assessee became a resident in India during the relevant year, declared global income and claimed foreign tax credit under section 90. The Assessing Officer rejected the claim solely because Form No. 67 was not filed along with the return within the prescribed time. The Tribunal held that the delay in filing Form No. 67 is procedural in nature and cannot defeat a substantive claim for relief where the requisite particulars are available on record. The Assessing Officer was directed to grant a foreign tax credit. (AY. 2022-23)