Assessee claimed Foreign Tax Credit (FTC) of a certain amount in its return of income. In support of claim of FTC, assessee filed Form No. 67 belatedly. Assessing Officer denied FTC solely on ground of belated filing of Form No. 67. On appeal the Tribunal held that filing of Form No. 67 read with rule 128 is only directory in nature and not mandatory. Therefore, belated filing of Form No. 67 would not bar claim of FTC. Assessee, an individual, earned dividend income from USA based company. In income-tax return, assessee offered this income to tax at rate of 25 per cent as per article 10 of India-USA DTAA However, CPC while processing return under section 143(1)(a) taxed said dividend income at rate of 30 per cent-Whether since rate of tax is already prescribed under Treaty, same shall prevail over and above normal tax rate provided under Act. The assessee had rightly offered to tax dividend income at rate of 25 per cent and CPC grossly erred in taxing dividend income at rate of 30 per cent. (AY. 2021-22)