Indians working abroad can claim Foreign Tax Credit (FTC) by filing Form 67. Draft rules propose renumbering it to Form 44, requiring CA certificates for companies and individuals with foreign tax payments over Rs 1 lakh. These changes aim to enhance scrutiny and ensure bona fide claims, potentially increasing compliance costs.

Salaried individuals claiming HRA under the old tax regime must disclose their relationship with landlords in Form 124 if rent exceeds ₹1 lakh, per Draft Income Tax Rules, 2026.