Form 44 (formerly Form 67) Foreign Tax Credit Ceiling Calculator
Compare user-entered foreign tax with Indian tax attributable to the same represented income source.
Editable planning scenario
Set your own facts
Every value below is editable. The result remains an information-only illustration until the applicable law, documents and institution process are verified.
Illustrative lower-of-two credit ceiling
1,80,000
The lower of entered foreign tax and entered Indian attributable tax. This is not a filing determination or a substitute for the applicable Rules, treaty and return facts.
Direct answer
What this screen can and cannot answer
Foreign-tax credit is generally constrained by both foreign tax paid and Indian tax attributable to the same income. This tool shows the lower entered amount; filing eligibility, treaty scope, payment evidence and Form 44 (formerly Form 67) timing must still be verified.
- 1Map foreign income to the relevant Indian year
- 2Calculate Indian tax attributable to that source
- 3Keep foreign tax-payment and assessment evidence
- 4Confirm Form 44 (formerly Form 67) timing and current return instructions
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Official sources cited in this tool
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