I am practising CA in Ahmedabad.I have carried out Statutory Bank Branch Audit of Indian Overseas Bank related to F.Y.2010-11 i.e. Ass.Year 2011-12.This assignment was completed on 8.04.2011 & raised My Professional Bill towards Audit Fees of DT.08.04.2011.Subsequently I got the Payment in May,2011 after deducting TDS along with relevent TDS certificate for Asst. Year 2011-12.As I am maintaining Books on cash basis Hence I booked the Professional Income in Current F.Y. i.e. 2011-12 relevent to Asst.Year 2012-13.
Now query is How can i claim TDS Amount related to Asst Year 2011-12 in our books for the F.Y.2010-11. Even also I cross Verify the same with Form 26AS related to Asst. Year 2011-12 & shown the same in Asst Year 2011-12.
So whether i supposed to claim such TDS amount in Asst Year 2011-12 or 2012-13. Please confirm with Accounting effects in Books.