Case law › Notifications › 2022 › Notification No. 100/2022 [F. No. 370142/35/2022-TPL] / GSR 636(E)

Notification 18 August 2022

Notification No. 100/2022 [F. No. 370142/35/2022-TPL] / GSR 636(E)

Ministry of Finance

What this is

Notification No. 100/2022 [F. No. 370142/35/2022-TPL] / GSR 636(E) was published on 18 August 2022. Its subject is Ministry of Finance.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

The Income-tax (27th Amendment) Rules, 2022, made under clause (ha) of sub-section (2) and sub-section (4) of section 295 of the Income-tax Act, 1961, substitute sub-rule (9) of rule 128. The statement in Form No. 67 under clause (i) of sub-rule (8), and the certificate or statement under clause (ii) of sub-rule (8), must now be furnished on or before the end of the assessment year relevant to the previous year in which the income was offered to tax or assessed to tax in India, provided the return for that assessment year has been furnished within the time specified under sub-section (1) or sub-section (4) of section 139. A proviso deals with an updated return: where the return has been furnished under sub-section (8A) of section 139, Form No. 67 and the certificate or statement, to the extent they relate to income included in the updated return, must be furnished on or before the date on which that return is furnished.

Why it was issued

The explanatory memorandum says the amendment is made effective from 1 April 2022 so that it applies to all claims of foreign tax credit furnished during financial year 2022-23, and certifies that no person is adversely affected by the retrospective effect.

Who it reaches

Residents claiming credit for foreign tax paid
Taxpayers filing an updated return under section 139(8A) that includes foreign income
Chartered accountants preparing Form No. 67 and the supporting certificate
Assessing Officers and the CPC processing foreign tax credit claims

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.139	s.2, s.263, s.349
s.295	s.533

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 18th August, 2022
INCOME-TAX
G.S.R. 636(E).—In exercise of the powers conferred by clause (ha) of sub-section (2) and subsection (4) of section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. Short title and commencement.— (1) These rules may be called the Income-tax (27thAmendment) Rules, 2022.
(2) They shall be deemed to have come into force from 1at day of April, 2022.

2. In the Income-tax Rules, 1962, in rule 128, for sub-rule (9) the following sub-rule shall be substituted, namely:-
"(9) The statement in Form No. 67 referred to in clause (i) of sub-rule (8) and the certificate or the statement referred to in clause (ii) of sub-rule (8) shall be furnished on or before the end of the assessment year relevant to the previous year in which the income referred to in sub-rule (1) has been offered to tax or assessed to tax in India and the return for such assessment year has been furnished within the time specified under sub-section (1) or sub-section (4) of section 139:
Provided that where the return has been furnished under sub-section (8A) of section 139, the statement in Form No. 67 referred to in clause (i) of sub-rule (8) and the certificate or the statement referred to in clause (ii) of sub-rule (8) to the extent it relates to the income included in the updated return, shall be furnished on or before the date on which such return is furnished.".
[Notification No. 100/2022/F. No. 370142/35/2022-TPL]
NEHA SAHAY, Under Secy.

Explanatory Memorandum: This amendment is effective from the 1st day of April, 2022 so that it applies to all the claims of foreign tax credit furnished during the financial year 2022-2023. It is hereby certified that no person is being adversely affected by giving retrospective effect to this rule.

Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Subsection (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and last amended vide notification number G.S.R 634 (E) dated 17th August, 2022.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 128	rule 76

Forms it touches. Form No. 67

From when

1 April 2022, retrospectively.

What to watch

The rules are deemed to have come into force from 1 April 2022, so the amendment is retrospective.
The deadline for Form No. 67 is now the end of the relevant assessment year, but only if the return was filed within the time under section 139(1) or section 139(4).
For an updated return under section 139(8A), Form No. 67 must go in on or before the date the updated return itself is furnished, which is the earlier deadline.
The old sub-rule (9) stands substituted in full; the earlier timing under it no longer applies.

Where you meet it

In a foreign tax credit claim made in the return of income, in Form No. 67 filed with it, and in a CPC intimation disallowing the credit for a late Form No. 67.

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

A resident who offers foreign income to tax in the previous year 2022-23 and files the return within the section 139(1) time may furnish Form No. 67 up to 31 March 2024, the end of assessment year 2023-24; but if the income goes into an updated return under section 139(8A), Form No. 67 for that income must be filed on or before the day that updated return is filed.

What it names

Forms it names. Form No. 67

Rules it names. Rule 128 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026
Notification No. 103/2026 [F. No.300196/76/2024-ITA-I] / SO 4307(E) :Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Haryana State Board of Technical Education (HSBTE), Panchkula — Ministry of Finance 3 August 2026
Notification No. 101/2026 [F. No. 300196/88/2024-ITA-I] / SO 4190(E) : Notification section 536 (1) of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority — Ministry of Finance 29 July 2026

← Notification No. 102/2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] / SO 3930(E) · Notification No. 98/2022 [F. No. 370142/33/2022-TPL] GSR 634(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.