Is it Possible to claim tds based on earlier year certificat

This query is : Open

CA. abhinav kumar (Querist)
Follow

08 January 2010 one of our client was not deducted TDS during the previous year and later on he send us TDS certificate of next year.

my question is if we have not go for revised return of previous year then is it possible to claim that TDS in next year (current year).
bcz we have not taken this figure in our books of previous year.

Bhavesh

Bhavesh (Expert)
Follow

08 January 2010 you can, provided you have not taken the income in the last year.

TDS can be claimed in the year in which the corresponding income is offered to taxation.

CA. abhinav kumar

CA. abhinav kumar (Querist)
Follow

09 January 2010 we have taken income only to extent we have received in the last year and tds amount is not considered as income.

only net amount is considered as income in the last year.