Tds receivable not debited in last year

SHASHANK KSHEERASAGAR (Accountant) (21 Points)

11 March 2017  

On FD Accured interest received after deducting TDS in the last year but Accountant have passed entry only for Accured interest received and not debited TDS receivable account and now in current year we have received Income Tax refund against TDS. So kindly confirm how can we adjust this amount when we have not having TDS receivable amount in opening.