(1) This rule applies for the purposes of section 103, which provides for the foreign tax credit.
(2) A resident taxpayer claiming a foreign tax credit for a tax year shall submit an application for the credit with the taxpayer's return of income for that year.
(3) An application for a foreign tax credit shall be in the form as specified in Part I of the First Schedule to these rules.
(4) Subject to sub-rule (5), an application for a foreign tax credit shall be accompanied by the following [documents], namely:-
(a) where the tax has been deducted at source, a declaration by the payer of the income tax has been deducted and a certified copy of the receipt that the payer has received from the foreign tax authority for the deducted tax; or
(b) in any other case, the original or a certified copy of the receipt that the taxpayer has received from the foreign tax authority for the tax paid.
(5) Where a resident taxpayer cannot obtain evidence of the deduction of tax from the payer of income as required under clause (a) of sub-rule (4), the Commissioner may accept such secondary evidence of the deduction as is determined by him.
